New  York,  N.  Y.  '  Accounts 
Commissioner. 
[Miscellaneous  publications] 

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INDEX  BY  DEPARTMENTS* 

Aqueduct  Commission          2 

Aldermen,    Board   of, 3 

Committees 4 

Members 4 

Armory    Board 4 

•   Bellevue  and  Allied  Hospitals 4 

Borough  Administration 29 

Manhattan     ...      .      .      . 29 

Brooklyn 30 

The   Bronx 30 

Queens 30-31 

Richmond 32 

Bridges,  Department  of 5 

Chamberlain 5 

Charities,  Department  of  Public 5 

Children's    Bureau 6 

Bureau  of  Dependent  Adults 7 

County  Offices 32 

County  Clerk 

New  York  County 32 

Kings  County 32 

Queens  County 32 

District  Attorney 

New  York  County 32 

Register 

New  York  County 33 

Kings  County 33 

Sheriff 

New  York  County 33 

Correction,  Department  of 8 

Coroners 8 

Courts 

Children's 10 

City 11 

General  Sessions 11 

Magistrates' 8 

Municipal 8 

Special   Sessions 10 

Supreme,    1st   Division 11 

Surrogates' 10 

District  Attorney,  New  York  County 32 

Disciplinary  Training  School  for  Boys,  Brooklyn 26 

Docks  and  Ferries,  Department  of 11 

Education,  Department  of 13 

*For  index  by  subjects  see  page  35 


Elections,  Board  of 13 

Excise   Commission 14 

Executive  Examinations 

Auction    Sales       . 25 

Automobiles     ..."..... 25 

Bankrupt   Sales 26 

Billboards 3 

Hamilton    Park 27 

Land    Sales 26 

Library    (Municipal) 26 

Motion   Pictures    . 3 

Plumbers,  Illegal  operation  of 27 

Purchase  of  Land 27 

Pension    System 27 

Sewers,  Cost  of  Maintenance 27 

Subways  for  Electrical  Cables 28 

Taxicabs 8 

Unofficial    Representation 29 

Finance,  Department  of     ...      .      .      .      .     V    .      .      .   ......  -,.      -  14 

Fire   Department    .      .      .      ....      .    •*.      .      ,. 15 

Flower  Hospital • .      .      •  •    •      •  26 

Health,  Department  of      .      .      .      .      .      .......      .      .      .      ,  16 

Hospitals 

Bellevue  and  Allied  .      .      .      .      .      .      ......     .      .      .      .  4 

Flower         .      .     .      .      ....      . 26 

Law  Department    .      .      .      .      .      .      .     -.      .      .      .      .      .      . .  " .      .  17 

Licenses,  Bureau  of 18 

Marshals,  City  .      .     '. .      .      .      .      .     ..      .      .  18 

Parks,    Department   of .19 

Plumbers,  Examining  Board  of  .      .      .      .      .      . 22 

Police    Department 20 

Register,  New  York  County,      .  .33 

Kings   County 33 

Sheriff,  New  York  County •     .      ....  33 

Sinking  Fund  Commission     . .      .      ....  27 

Street  Cleaning,  Department  of .      .      .22 

Tenement  House  Department           * 24 

Water  Supply,  Board  of 23 

Water  Supply,  Gas  and  Electricity,  Department  of 23 

Manhattan .      .......  23 

The  Bronx 23 

Brooklyn 24 

Queens 24 

Richmond 24 

Weights  and  Measures,  Bureau  of '  .      .      .      .25 


SEPTEMBER  15,  1913. 

HON.  ARDOLPH  L.  KLINE, 

Mayor. 

SIR: — 

Since  January  .1,  1910,  this  commission  has  submitted  to  the  Mayor 
for  his  consideration  more  than  400  reports.  In  addition  to  the  reports  of 
the  financial  transactions  of  the  office  of  the  city  chamberlain  as  required  by 
mw,  these  reports  cover  examinations  which  in  a  greater  or  lesser  degree 
have'' embraced  nearly  every  branch  of  municipal  activity.  In  importance 
they  range  all  the  way  from  an  investigation  into  some  minor  dereliction 
on  the  part  of  an  individual  to  the  extensive  study  and  final  plan  for  borough 
reorganization  on  a  modern  scientific  basis  now  being  put  into  operation 
by  this  commission  in  a  section  of  the  Borough  of  Queens.  t 

•  It  has  been  the  policy  of  this  commission  to  investigate  all  complaints 
received  from  citizens,  as  well  as  to  lend  all  the  assistance  possible  to  various 
departmental  heads  whenever  they  choose  to  avail  themselves  of  our  expert 
knowledge  of  municipal  affairs  in  helping  to  solve  and  work  out  perplexing 
departmental  questions. 

Many  of  the  reports  in  addition  to  the  findings,  contain  recommenda- 
tions and  suggestions  looking  toward  improvements. 

In  order  that  you  may  have  the  opportunity  to  review  the  accomplish- 
ments of  this  commission  during  the  administration  of  Mayor  Gaynor,  we 
have,  so  far  as  possible,  collected  the  data  necessary  to  make  the  reports 
complete,  viz:  results,  and  present  the  outcome  of  our  work  in  one  con- 
venient and  comprehensive  report.  In  taking  credit  for  the  results  accom- 
plished, this  commission  desires  in  no  manner  to  detract  from  or  belittle 
the  work  done  by  other  departments.  We  recognize  that  it  has  been  pos- 
sible to  accomplish  so  much  only  because  departmental  heads  and  employes 
have  been  quick  and  eager  to  adopt  and  enforce  suggested  improvements. 
In  many  instances  the  credit  for  this  commission  rests  on  the  fact  that  we 
pointed  the  way  and  suggested  the  methods. 

Report  No.  1820  submitted  to  Mayor  Gaynor  by  this  commission  on 
June  3,  1913,  begins  as  follows : 

"The  scope  and  powers  of  this  commission  are  far-reaching 

and  when  rightly  used  are  important  factors  in  determining  the 

character  of  any  administration." 

The  office  of  the  Commissioners  of  Accounts  has  been  called  "The 
Mayor's  Eye,"  and  rightly  so,  for  it  is  the  medium  through  which  the  Mayor 
receives  disinterested  information  concerning  the  thirty-four  departments 
of  the  city  government  employing  some  80,000  men  and  women  and  through 
which  are  expended  approximately  $250,000,000.00  each  year.  No  man 
occupying  the  position  of  chief  executive  of  this  great  city  can  be  expected 
personally  to  look  into  every  detail  of  this  vast  municipal  machinery,  yet 
the  Mayor  is  the  executive  head  and  as  such  the  public  at  large  holds  him 


responsible  for  the  administration  and  acclaims  him  either  a  "good  mayor" 
or  a  "bad  mayor"  just  as  in  their  opinion  the  city  government  is  "good"  or 
"bad."  Having  to  shoulder  the  responsibility  the  Mayor  must  direct  the 
policies,  and  to  direct  with  intelligence  he  must  have  accurate  as  well  as 
disinterested  information.  To  a  large  extent  this  is  obtained  through  the 
instrumentality  of  the  office  of  the  Commissioners  of  Accounts,  which, 
through  long  service  in  municipal  affairs,  has  been  developed  into  a  force 
of  "Municipal  Experts."  Working  as  they  do  in  all  of  the  various  depart- 
ments and  bureaus  of  the  city,  their  point  of  view  is  not  limited  in  its  hori- 
zon, but  is  city-wide  in  its  scope. 

With  a  realization  of  the  intimate  and  confidential  relations  existing 
between  the  Mayor  and  his  Commissioners  of  Accounts,  it  must  be  evident 
that  the  accomplishments  of  this  commission,  whatever  they  may  be,  reflect 
the  policies  and  carry  out  the  intents  of  the  chief  executive  and  form  a  good 
basis  for  determining  the  character  of  the  administration. 

The  animating  principle  governing  the  work  of  this  commission  during 
Mayor  Gaynor's  administration  is  well  expressed  in  the  following  paragraph 
quoted  from  the  aforementioned  report: 

"The  activities  of  this  commission  during  prior  administra- 
tions had  been,  in  addition  to  the  regular  audits  required  by  law, 
concerned  chiefly  with  the  discovery  and  exposure  of  dishonest 
city  officials  and  employes.  The  experience  gained  through  the 
work  of  the  office,  covering,  as  it  does,  every  branch  of  municipal 
activity,  has  demonstrated  that  the  losses  sustained  through  graft 
and  dishonesty  are  infinitesimal  as  compared  with  the  enormous 
waste  of  funds  through  extravagances,  poor  judgment  and  lax 
methods  and  inefficiency.  With  an  intimate  knowledge  of  these 
facts  and  without  in  any  degree  relaxing  the  efforts  to  discover  and 
expose  wrongful  acts  on  the  part  of  city  employees  and  those  deal- 
ing with  the  city,  our  policy  during  your  administration  gradually 
has  been  transformed  from  what  might  be  termed  a  censuring  body 
into  a  constructive  force." 

The  last  two  words  of  the  quotation  seem  to  us  to  epitomize  the  spirit  of 
the  administration. 

The  results  accomplished  are  as  follows : 

AQUEDUCT  COMMISSION : 

Reports  Nos.  1554  and  1555,  dated  March  8,  1910,  recited  the  facts  in 
connection  with  the  proposed  erection  of  a  palatial  residence  for  a  gate- 
keeper at  an  estimated  cost  of  $77,000.00,  and  also  called  attention  to  the 
fact  that  the  telephone  in  the  residence  of  each  of  the  four  commissioners 
was  being  maintained  by  the  city.  The  plan  for  the  building  of  the  resi- 
dence was  discontinued  owing  to  charges  brought  by  the  Merchants  Associa- 
tion. The  commission  was  subsequently  abolished  and  its  office  merged 
with  the  Department  of  Water  Supply,  Gas  and  Electricity.  Report  No. 
1525  was  subsequently  submitted  on  March  3,  1911,  as  an  accounting  report 

2 


in  relation  to  the  reconciliation  of  the  accounts  of  the  commission  with  the 
books  of  the  Department  of  Finance. 

ALDERMEN,  BOARD  OF : 

Seven  reports  have  been  made  covering  examinations  relating  particu- 
larly to  the  acts  or  duties  of  the  board  as  a  body,  a  committee  of  the  board, 
or  individual  members  of  the  board,  as  follows : 

BOARD  AS  A  BODY 

The  character  of  motion  pictures  and  the  conditions  surrounding  their 
presentation  was  the  subject  of  report  No.  1531,  dated  March  22,  1911.  It 
was  found  that  owing  to  a  chaotic  condition  of  the  laws  and  ordinances 
governing  such  shows,  the  action  of  seven  departments  and  bureaus  was 
necessary  to  open  and  operate  a  moving  picture  theatre.  Inspections  showed 
poor  ventilation,  overcrowded  halls  and  unsafe  exits.  The  law  in  reference 
to  admitting  children  was  not  obeyed.  It  was  recommended  that  the  build- 
ing code  be  amended,  that  the  supervision  be  centralized,  that  the  law  re- 
lating to  admission  of  children  be  enforced,  and  that  a  committee  be  ap- 
pointed to  co-operate  with  the  Aldermen  in  drafting  new  regulations.  Such 
a  committee  was  appointed  and  new  ordinances  designed  to  govern  the  un- 
desirable conditions  have  recently  been  adopted. 

Report  No.  1654,  dated  January  23,  1912,  gave  exhaustive  consideration 
to  the  regulations  governing  passenger-carrying  vehicles,  especially  taxicabs. 
The  findings  set  forth  a  great  abuse  of  private  stand  privileges;  that  more 
than  $360,000.00  was  paid  yearly  to  hotels,  clubs,  restaurants,  etc.,  for  ex- 
clusive stand  privileges;  that  rates  were  exorbitant  and  meters  defective; 
that  poor  identification  of  drivers  and  vehicles  was  provided  for,  etc.,  etc. 

It  was  recommended  that  private  hack  stands  be  abolished;  that  fares 
be  reduced  and  made  uniform ;  that  all  licenses  expire  on  the  same  date;  that 
all  vehicles  be  equipped  with  taximeters ;  and  that  more  stringent  regulations 
for  proper  identification  of  drivers  and  vehicles  be  provided. 

This  report  resulted  in  the  passage  of  an  ordinance  becoming  effective 
August  2,  1913,  which  abolishes  private  hack  stands,  reduces  the  fares,  re- 
quires taximeters,  regulates  qualifications  of  drivers,  provides  adequate  iden- 
tification of  drivers  and  vehicles,  causes  all  licenses  to  expire  on  January 
31st  of  each  year  and  provides  means  for  enforcement. 

Report  No.  1695-a,  dated  August  27,  1912,  treated  the  subject  of  bill- 
boards and  billboard  advertising  in  every  phase.  Inspections  disclosed  large 
numbers  of  billboards  erected  in  violation  of  ordinance,  and  in  specified  loca- 
tions occupying  space  to  the  detriment  of  adjoining  property,  shutting  out 
light  and  air,  dangerous  to  health  and  hazardous  in  case  of  fire. 

It  was  recommended  that  an  ordinance  be  enacted  governing  the  erec- 
tion of  billboards  and  regulating  their  use,  based  upon  regulations  in  force 

3 


in  other  cities  and  in  accordance  with  court  decisions.  As  a  result  a  com- 
mission was  appointed  which  has  formulated  an  ordinance  for  the  considera- 
tion of  the  Board  of  Aldermen. 

COMMITTEES  OF  THE  BOARD 

Report  No.  1592,  dated  July  17,  1911,  criticized  the  purchase  of  fire- 
works for  Fourth  of  July  celebrations.  It  was  found  that  contracts  aggre- 
gating $31,030.00  had  been  awarded  without  regard  to  program  or  profes- 
sional standing  of  contractors,  that  the  actual  value  of  fireworks  furnished 
was  but  $13,800.00,  and  that  the  chairman  of  the  purchasing  committee  im- 
properly accepted  a  free  display  from  one  of  the  contractors.  As  a  result 
of  the  disclosures  payment  was  held  up  by  the  Department  of  Finance,  and 
finally  settled  by  paying  $19,057.08. 

Report  No.  1702,  dated  September  15,  1912,  related  to  the  contract  for 
stenographic  work  in  connection  with  the  Curran  Investigating  Committee. 
It  was  found  that  the  contract  for  the  work  was  let  at  4c.  per  folio,  although 
there  were  five  bids  at  a  lower  price,  one  at  2c.  per  folio.  Bidders  were 
apparently  misled  as  to  the  number  of  copies  required,  tending  to  influence 
a  high  bid. 

INDIVIDUAL  MEMBERS 

Report  No.  1506,  dated  December  12,  1910.  Evidence  was  obtained 
implicating  an  alderman,  together  with  a  man  acting  as  his  representative  in 
a  demand  of  payment  for  renewal  of  newsstand  licenses.  The  alderman 
was  arrested,  indicted  and  tried.  The  jury,  after  several  hours  deliberation, 
brought  in  a  verdict  of  not  guilty. 

Report  No.  1714,  dated  November  6,  1912.  In  an  investigation  of 
alleged  payments  necessary  to  obtain  stand  licenses  the  fact  was  established 
that  $450  was  paid  to  outside  parties  for  alleged  influence,  and  to  hold  off 
other  applicants.  As  a  result  of  this  disclosure,  a  cigar  dealer  was  arrested 
on  the*  charge  of  obtaining  money  under  false  pretenses  and  held  for  trial 
by  the  grand  jury. 

ARMORY  BOARD : 

A  complaint  concerning  the  quality  of  material  in  building  the  22nd 
Regiment  Armory  was  not  sustained,  and  so  reported  in  No.  1547,  dated 
February  23,  1910. 

No.  1493,  dated  October  20,  1910,  reported  irregular  methods  on  the 
part  of  a  former  secretary  of  the  board. 

BELLEVUE  AND  ALLIED  HOSPITALS: 

Report  No.  1598,  dated  August  15,  1911,  was  an  accounting  report  giv- 
ing data  relative  to  cost  of  Greater  Bellevue. 


Report  No.  1704,  dated  September  30,  1912,  tells  of  an  operation  per- 
formed in  Harlem  Hospital,  for  which  a  payment  of  $50.00  was  made  to 
a  physician  not  connected  with  the  hospital. 

Report  No.  1753,  dated  December  31,  1912,  related  the  circumstances 
surrounding  the  award  of  a  contract  for  a  nurses'  home  at  Harlem  Hospital. 
Nine  counts  were  found  against  the  method  of  award,  which  included  the 
illegal  opening  of  bids;  that  action  was  taken  before  bids  were  tabulated; 
that  there  was  no  just  cause  for  rejecting  bids;  and  that  the  architect  was 
derelict  in  not  properly  preparing  data  for  specifications.  An  opinion  was 
obtained  from  the  Corporation  Counsel  on  the  correct  and  legal  procedure 
to  be  followed  by  boards  in  opening  bids  and  awarding  contracts,  and  it  was 
recommended  that  a  copy  of  this  opinion  be  sent  to  all  departments  governed 
by  a  board. 

BRIDGES,  DEPARTMENT  OF : 

In  report  No.  1667,  dated  April  25,  1912,  were  shown  improper  rela- 
tions of  a  deputy  chief  engineer  with  the  Ryan-Parker  Construction  Com- 
pany. It  was  found  that  $40,000.00  was  paid  to  the  engineer  by  the  con- 
struction company  for  services  rendered  in  connection  with  a  contract  with 
the  department,  the  engineer  being  at  the  same  time  in  the  employ  of  the 
city.  It  was  recommended  that  he  be  dismissed  from  the  department.  This 
was  done  at  once,  but  he  has  since  been  reinstated  through  a  court  order. 

CITY  CHAMBERLAIN: 

Twenty-one  reports  have  been  submitted,  all  but  one  being  reports  of 
the  regular  quarterly  and  annual  audits  required  by  law. 

Report  No.  1448,  dated  February  17,  1910,  related  to  the  methods  and 
working  force  of  the  office. 

Certain  changes  were  recommended  in  the  accounting  methods  which 
were  put  into  effect.  The  employment  of  additional  clerical  force  was  also 
recommended  and  an  increase  in  salaries  for  seven  of  the  staff.  All  of 
these  recommendations  were  adopted. 

CHARITIES,  DEPARTMENT  OF  PUBLIC: 

GENERAL 

Report  No.  1558,  dated  March  21,  1910,  disclosed  the  fact  that  con- 
tracts had  been  let  and  that  plans  were  in  progress  for  the  construction  of 
the  Sea  View  Hospital  at  a  cost  of  from  $3,300.00  to  $4,700.00  per  bed.  It 
was  suggested  that  the  hospital  should  be  completed  at  the  lowest  possible 
figure  to  admit  of  thorough  equipment  and  subsequent  efficiency.  By  direct- 
ing attention  to  the  extravagant  plans,  modifications  were  made  which  re- 
sulted in  a  saving  of  at  least  $1,100,000.00  without  in  any  degree  lessening 
the  ultimate  relief  to  be  given  through  such  a  plant. 


Report  No.  1779,  dated  February  27,  1913,  was  a  report  on  an  examina- 
tion of  the  general  drug  laboratory,  Department  of  Public  Charities,  coupled 
with  an  investigation  of  a  complaint  concerning  an  employe  therein. 

In  No.  1784,  dated  March  8,  1913,  we  reported  that  title  to  a  plot  in 
the  Evergreens  Cemetery,  valued  at  approximately  $42,000.00  and  accom- 
modating 1679  graves,  had  been  overlooked  by  the  city  authorities.  New 
surveys  were  made  and  title  deed  for  the  plot  was  executed  by  the  cemetery 
officials  and  properly  recorded  so  that  the  record  now  shows  ownership. 
Orders  were  issued  that  applications  for  burial  permits  shall  in  the  future 
be  approved  by  the  Commissioner  of  Public  Charities  before  such  permits 
are  issued. 

Report  No.  1794,  dated  April  4,  1913,  submitted  findings  that  advance 
information  of  deaths  was  being  furnished  to  one  particular  undertaker 
through  the  medium  of  employes  of  the  department.  We  recommended 
that  a  copy  of  the  report  be  sent  to  the  Commissioner  of  Public  Charities, 
which  resulted  in  the  dismissal  of  one  employe. 

Report  No.  1707,  dated  October  14,  1912,  consisted  of  accounting  forms 
with  descriptive  detail  as  to  their  use.  These  forms  related  particularly  to 
coal  accounting. 

CHILDREN'S  BUREAU,  BOROUGH  OF  BROOKLYN 

No.  1471,  dated  June  8,  1910,  reported  that  the  majority  of  receipts 
issued  by  this  bureau  for  moneys  received  showed  discrepancies ;  that  there 
apparently  had  been  continuous  defalcations,  the  amount  of  which  could 
not  be  determined ;  and  that  the  superintendent  of  the  bureau  had  no  ade- 
quate control  of  its  methods.  As  the  result  of  these  disclosures,  John  J. 
McArthur,  bookkeeper  in  the  Fire  Department,  who  had  held  the  position 
of  "financial  clerk"  in  the  Children's  Bureau  during  the  period  covered  by 
the  investigation,  was  arrested,  and  upon  conviction  sentenced  to  serve  a 
term  in  Sing  Sing  prison. 

Report  No.  1473,  dated  July  2,  1910,  outlined  in  detail  a  system  for 
accounting  control  and  suggested  plans  for  a  reorganization  of  the  bureau, 
with  recommendations  that  the  system  submitted  be  installed  in  all  of  the 
borough  offices  of  the  Department  of  Charities.  Also  that  the  accounts 
of  dependent  children  in  Brooklyn  be  kept  separately  in  the  Children's 
Bureau.  These  recommendations  were  adopted  and  the  results  have  been 
most  gratifying.  The  revenue  for  the  care  of  partially  dependent  children 
has  already  increased  more  than  $20,000.00  per  annum.  In  addition  to  this 
the  percentage  of  acceptances  has  been  reduced  from  67%  of  the  applica- 
tions to  34:%,  saving  approximately  $140,000.00  per  year  without  in  any  way 
neglecting  those  children  requiring  public  care  and  maintenance. 

Report  No.  1627,  dated  November  16,  1911,  was  an  audit  of  the  ac- 
counts of  the  bureau  for  a  period  ended  August  31,  1911.  Numerous 

6 


clerical  errors  and  forced  trial  balances  were  found.  The  income  account 
was  short  $72.25  due  entirely  to  the  clerical  errors.  This  was  adjusted. 
The  audit  was  continued  to  October  7,  1912,  in  report  No.  1713,  dated 
November  1,  1912,  and  showed  the  accounts  in  balance  and  the  cash  correct. 

BUREAU  OF  DEPENDENT  ADULTS 

No.  1485,  dated  August  2,  1910,  reported  on  an  examination  of  the 
accounts  of  the  alimony  clerk  for  the  Manhattan  division.  The  methods  of 
accounting  were  found  to  be  very  poor  and  inadequate.  A  gross  deficit 
of  $5,947.72  was  discovered,  but  as  the  entire  deficit  occurred  prior  to  the 
year  1906  definite  responsibility  could  not  be  fixed.  It  was  recommended 
that  the  books  of  the  alimony  clerk  be  brought  into  adjustment;  that  they 
have  separate  accounting  control  of  the  several  ledgers ;  that  the  duplication 
of  work  be  eliminated ;  and  other  things  of  a  constructive  character.  These 
recommendations  were  adopted  with  satisfactory  results. 

Nos.  1666,  dated  April  11,  1912,  and  1688,  dated  August  7,  1912,  re- 
ported on  the  accounts  and  methods  of  the  divisions  of  relief  to  the  G.  A.  R. 
Veterans  and  Spanish  War  Veterans.  The  first  report  covered  Manhattan 
and  The  Bronx,  and  the  second  Brooklyn  and  Queens.  In  the  first  two 
boroughs  156  errors  were  disclosed  in  the  records,  and  evidence  of  irregu- 
larities was  found  in  disbursements.  It  was  found  that  relief  was  unequally 
distributed,  the  wealthier  posts  and  camps  having  an  advantage  over  the 
poorer  in  obtaining  funds.  Similar  conditions  were  found  to  exist  in  Brook- 
lyn and  Queens,  where  were  also  found  evidence  of  fraud  and  misuse  of 
funds  by  those  in  charge.  Relief  was  being  paid  to  persons  not  in  need 
and  signatures  to  vouchers  were  in  many  cases  apparent  forgeries.  In  all 
boroughs  the  Department  of  Charities  made  practically  no  inspections.  It 
was  recommended  that  the  department  make  a  rigid  inspection  of  all  appli- 
cants for  relief ;  that  a  new  accounting  system  be  installed  and  that  some 
plan  be  devised  to  equalize  the  relief  given.  As  the  result  of  these  recom- 
mendations the  recent  legislature  enacted  laws  which  take  the  actual  dis- 
bursement of  the  funds  out  of  the  hands  of  the  local  boards  and  place  it 
under  the  direction  of  the  commissioner  of  charities.  A  system  of  inspection 
has  been  inaugurated  by  the  department. 

Report  No.  1690,  dated  August  7,  1912.  In  an  examination  of  the 
Division  of  Domestic  Relations  for  Brooklyn  and  Queens  it  was  shown  that 
the  volume  of  work  required  had  become  too  great  for  the  force  employed. 
We  recommended  the  assignment  of  one  additional  clerk  to  this  division  and 
the  immediate  installation  of  a  proposed  improved  system  for  handling  and 
recording  the  receipts  and  disbursements.  These  recommendations  were 
adopted. 

Report  No.  1697,  dated  August  29,  1912.  In  the  matter  of  emergency 
and  accepted  cases  in  private  hospitals  it  was  found  that  during  the  year  1911, 


79,748  patients  were  treated  in  private  hospitals  at  an  expense  to  the  city 
of  approximately  $1,000,000.00;  that  owing  to  inadequate  inspection  and 
office  record  control  less  than  $6,000.00  was  reimbursed  to  the  city  by 
patients  found  able  to  pay.  A  system  was  devised  for  inspection  and  office 
record  control  similar  to  that  adopted  for  the  children's  bureau  and  its  im- 
mediate installation  recommended.  This  recommendation  was  approved  and 
the  system  installed  with  the  result  that  since  January  1,  1913,  the  revenue 
from  patients  so  treated  who  are  able  to  pay  has  increased  approximately 
600  per  cent,  over  previous  years,  and  it  is  estimated  that  within  two  years 
the  revenue  from  this  source  will  be  not  less  than  $160,000.00  per  annum. 
An  additional  saving  which  cannot  be  reflected  by  the  accounts  is  the  de- 
crease in  charity  patients,  the  knowledge  having  spread  that  those  who  are 
able  to  pay  will  be  required  to  do  so. 

CORRECTION,  DEPARTMENT  OF: 

Report  No.  1675,  dated  May  22,  1912,  was  in  reference  to  the  transfer 
of  Queens  County  jail  from  the  jurisdiction  of  the  Sheriff  of  Queens  County 
to  that  of  the  Department  of  Correction.  Inventories  were  submitted  of  all 
material  and  supplies  on  hand,  together  with  a  statement  of  the  unexpended 
balances  in  the  appropriations  for  the  institution,  and  it  was  recommended 
that  the  transfer  be  made  on  June  1,  1912. 

Report  No.  1696,  dated  August  30,  1912,  treated  of  methods  of  record- 
ing data  relative  to  the  identification  of  prisoners  upon  admission  to  the 
workhouse.  The  method  in  vogue  was  found  very  laborious  and  cumber- 
some. A  new  form  of  record  was  devised  and  its  installation  recommended 
to  take  place  not  later  than  September  1,  1912.  The  proposed  forms  were 
adopted  and  installed  and  their  use  has  proven  satisfactory. 

Report  No.  1768,  dated  February  6,  1913,  was  an  investigation  of  a 
complaint  relative  to  favoritism  in  the  transfer  of  prisoners. 

CORONERS: 

Report  No.  1614,  dated  September  29,  1911,  embodied  an  audit  of 
accounts  for  the  year  .1910.  It  was  found  that  during  the  year  5408  deaths 
had  been  reported  to  the  coroners  and  that  the  property  of  626  persons 
had  been  taken  care  of  by  them. 

COURTS,  MUNICIPAL  AND  MAGISTRATES : 

There  are  in  the  city  of  New  York,  24  municipal  courts  and  26  mag- 
istrates courts.  Each  of  these  courts  receives  and  disburses  cash.  During  the 
period  of  three  and  one-half  years  ended  June  30,  1913,  regular  audits  of 
the  accounts  of  these  50  courts  have  been  made  and  the  results  of  our  exami- 
nations presented  in  119  separate  reports.  Owing  to  the  chaotic  and  un- 

8 


scientific  methods  of  accounting  in  vogue  in  these  courts  during  the  first 
half  of  the  period,  it  was  no  unusual  experience  to  find  that  there  was  a 
shortage  in  cash.  The  total  shortages  discovered  amounted  to  $9,599.38. 
They  were  all  made  good  by  the  clerks,  with  the  exception  of  two  cases. 
In  the  sixth  district  municipal  court  of  Brooklyn  there  still  remains  $80.56 
to  be  paid.  In  the  seventh  district  municipal  court  of  Manhattan,  where  the 
shortage  was  $2,596.45,  the  bonding  company  reimbursed  the  city  and  the 
clerk  was  dismissed.  The  largest  single  shortage  found  was  in  the  sixth 
district  municipal  court  of  Manhattan  where  the  deficit  was  $4,134.27.  This 
amount  was  paid  by  the  clerk  and  he  was  permitted  to  resign. 

That  there  were  no  prosecutions  and  but  one  dismissal  as  a  result  of 
the  shortages  discovered,  was  due  to  the  fact  that  the  system  of  accounting 
and  the  merging  of  court  funds  with  the  personal  funds  of  the  court  clerks 
made  the  shortages  possible  with  no  evidence  of  guilty  intention.  A  modern 
system  of  accounting  was  devised  which  has  been  adopted  and  installed,  with 
the  result  that  the  report  on  a  court  audit  now  invariably  states  in  effect 
that  the  accounts  are  in  balance  and  the  cash  correct.  The  practice  of 
merging  court  funds  with  personal  bank  accounts  has  been  discontinued. 

In  connection  with  the  above  examination  several  instances  were  found 
where  persons  convicted  of  crime,  through  faulty  records  had  been  com- 
pelled to  pay  a  larger  fine  or  serve  a  longer  sentence  than  that  imposed  by 
the  court.  Recommendations  were  made  calculated  to  correct  this  unjust 
feature. 

In  addition  to  the  above  119  reports,  there  were  three  reports  which 
treated  special  subjects  related  to  the  magistrates'  courts  as  follows: 

Reports  Nos.  1462,  dated  May  11,  1910,  and  1476,  dated  July  20,  1910, 
related  to  professional  bondsmen.  In  one  instance  it  was  found  that  the 
same  property  had  been  accepted  in  38  cases  and  that  the  affidavits  were 
perjured.  Twenty-two  of  these  cases  were  accepted  by  one  magistrate 
within  a  period  of  ten  days.  In  the  second  examination  it  was  found 
that  the  same  properties  had  been  accepted  as  surety  in  numerous  cases 
aggregating  many  times  the  value  of  the  property  pledged ;  that  two  mag- 
istrates had  accepted  82  of  the  102  cases  cited  and  all  within  a  comparatively 
short  period  of  time.  It  was  recommended  that  copies  of  the  reports  be 
sent  to  the  district  attorney  of  Kings  County  and  to  the  Bar  Association 
for  their  consideration  and  necessary  action.  Also  that  bondsmen  be  re- 
quired to  affirm  to  existing  encumbrances  against  property  offered. 

Report  No.  1734,  dated  December  9,  1912,  related  to  methods  employed 
by  probation  officers  and  the  rules  governing  their  duties.  We  found  that 
the  rules  promulgated  related  to  clerical  work  only ;  that  inspections  were 
lax  and  that  assignments  of  cases  were  very  unequal.  Evidence  was  intro- 
duced showing  that  in  certain  cases  no  inspections  had  been  made.  We  re- 
commended the  adoption  of  adequate  detailed  rules  and  regulations  to  guide 
and  govern  probation  officers;  that  the  assignments  be  equalized  and  that 

9 


proposed  probationers  be  held  until  investigations  are  made.  These  recom- 
mendations have  been  adopted  in  the  first  division  with  most  gratifying 
results,  and  it  is  hoped  that  as  soon  as  the  plan  is  fully  tried  out  it  will  be 
extended  to  the  second  division. 

COURTS,  SPECIAL  SESSIONS  AND  CHILDREN'S : 

Under  this  head  there  are  eight  courts  in  the  city  of  New  York.  In 
connection  with  the  regular  audits  eighteen  reports  have  been  presented 
during  the  three  and  one-half  years  just  passed.  Nothing  was  found  of 
such  importance  as  to  justify  special  comment.  The  system  of  accounting 
was  brought  into  harmony  with  modern  methods  so  that  the  frequent  errors 
and  minor  shortages  due  to  errors  encountered  at  the  beginning  of  the 
period  had  practically  disappeared  at  the  time  of  the  last  examination.  The 
few  shortages  found  were  corrected  as  soon  as  attention  was  directed  to 
the  matter. 

COURTS,  SURROGATES: 

No.  1616,  dated  October  25,  1911,  was  the  result  of  a  complaint  that 
certain  clerks  in  the  office  of  the  surrogate  of  Queens  County  made  demands 
for  and  accepted  gratuities  for  services  in  connection  with  their  official 
duties.  Evidence  was  produced  in  several  -  cases  tending  to  show  that  it 
was  the  practice  of  certain  clerks  to  accept  fees  although  the  work  done  was 
not  embraced  in  their  regular  duties.  Upon  directing  the  attention  of  the 
surrogate  to  the  matter  the  custom  was  discontinued. 

No.  1684,  dated  July  12,  1912,  covered  an  audit  of  the  accounts  of  the 
surrogate  of  New  York  County  for  the  year  19.11.  A  few  minor  clerical 
errors  were  found  resulting  in  an  apparent  shortage  of  $71.40  in  the  "certi- 
ficate fee"  cash.  The  bank  balance  also  showed  a  slight  excess  which  was 
extinguished  by  remitting  the  amount  to  the  city  chamberlain.  Three 
changes  in  the  methods  of  keeping  the  accounts  were  recommended.  The 
first  in  relation  to  serial  numbers  on  certificates  was  adopted  and  is  still  in 
force.  The  other  two  were  not  acted  upon  as  of  June  23,  1913,  but  were 
both  to  be  put  into  force  immediately. 

No.  1695,  dated  August  30,  1912,  was  in  relation  to  certain  advertising 
mediums  used  by  the  surrogate  of  New  York  County.  It  was  found  that 
the  spirit  and  evident  intent  of  the  law  in  relation  to  advertising  mediums 
had  been  evaded  through  the  designation  of  publications  having  no  paid 
circulation.  In  a  certain  instance  the  publication  ceased  upon  the  com- 
pletion of  the  advertising  contract,  indicating  that  it  was  created  solely  for 
patronage  purposes.  It  was  recommended  that  this  report  and  a  copy  of 
the  testimony  taken  be  submitted  to  the  Bar  Association  for  their  consider- 
ation. 

10 


COURTS,  MISCELLANEOUS: 

Report  No.  1674,  dated  May  22,  1912,  was  in  relation  to  four  cases 
tried  before  a  judge  of  the  Court  of  General  Sessions  during  the  years  1910 
and  1911,  which  resulted  in  either  dismissals  of  the  indictments  or  the  ac- 
quittal of  the  defendants.  Inasmuch  as  the  grievance  committee  of  the  Bar 
Association  had  the  judicial  conduct  of  this  judge  under  investigation  at 
the  time,  it  was  recommended  that  a  copy  of  our  report  be  sent  to  that 
committee  for  consideration. 

Reports  Nos.  1698  and  1705,  dated  August  29,  1912,  and  September 
30,  1912,  respectively,  were  in  relation  to  the  audit  of  the  accounts  for  the 
years  1910  and  1911  and  the  installation  of  an  improved  accounting  system 
in  the  first  division  of  the  Supreme  Court.  It  was  found  (No.  1705)  that 
there  were  shortages  in  three  accounts  amounting  to  $16.10  and  that  there 
was  on  hand  $186.50  unpaid  jury  fees.  It  was  recommended  that  the  clerks 
responsible  make  good  the  shortages  and  that  the  unpaid  jury  fees  be  re- 
mitted to  the  Department  of  Finance.  These  recommendations  were  adopted. 
Several  accounting  modifications  were  proposed  along  the  lines  laid  down 
in  report  No.  1698  which  was  confined  to  proposals  and  plans  for  an  im- 
proved accounting  system.  The  records  were  found  to  be  inadequate  in  that 
the  entire  transaction  was  not  recorded  and  the  immediate  installation  of 
the  proposed  plan  was  recommended.  This  recommendation  was  adopted 
with  such  satisfactory  results  that  it  is  expected  that  the  same  system  will 
be  soon  adopted  in  the  second  division  of  the  same  court. 

No.  1600,  dated  September  19,  1911,  covered  an  audit  of  the  accounts 
of  the  City  Court  from  July  1,  1907,  to  June  30,  1911,  inclusive.  A  few 
clerical  errors  had  resulted  in  an  over-payment  of  $1.19  to  the  city  cham- 
berlain and  the  bank  balance  showed  a  slight  surplus  of  four  cents.  These 
differences  were  adjusted. 

No.  1630,  dated  November  22,  1911,  related  to  an  examination  into 
the  custom  of  clerks  in  the  municipal  and  city  courts  and  the  courts  of 
special  sessions  in  retaining  for  their  own  use  the  interest  received  on 
bank  balances  of  court  funds.  It  was  found  that  the  several  clerks  had 
retained  interest  to  the  amount  of  $1,941.83.  Upon  recommendation  this 
was  all  recovered  and  paid  in  to  the  city  chamberlain  with  the  exception  of 
$80.56  held  to  cover  a  shortage  of  a  clerk  in  the  Sixth  Municipal  Court, 
Brooklyn,  the  clerk  having  died  owing  this  amount.  It  was  further  recom- 
mended that  all  interest  accruals  on  bank  deposits  of  court  funds  be  re- 
mitted to  the  chamberlain  annually  in  the  month  of  January. 

DOCKS  AND  FERRIES,  DEPARTMENT  OF: 

Report  No.  1449,  dated  February  24,  1910,  disclosed  that  in  the  opera- 
tion of  the  municipal  ferries  during  the  year  1909,  a  total  of  $76,336.08 
had  been  paid  in  wages  to  boat  crews  while  their  boats  were  out  of  com- 

11 


mission;  that  the  crews  maintained  were  in  excess  of  those  on  railroad 
boats  of  equal  or  larger  size,  and  that  two  "emergency"  boats,  with  full 
crews  had  been  kept  constantly  under  steam.  It  was  estimated  that  ap- 
proximately $200,000.00  could  be  saved  annually  by  better  management. 
As  a  result  of  these  findings  the  superintendent  was  dismissed  and  the 
bureau  reorganized;  crews  have  been  reduced  and  discipline  improved  and 
we  are  informed  that  conditions  show  100%  improvement. 

Report  No.  1559,  dated  April  8,  1910.  Two  cases  were  reported  where 
employes  were  working  under  the  names  of  deceased  men  and  they  were 
dropped  from  the  payroll. 

Reports  Nos.  1454,  1455,  1457  and  1460,  dated  April  20  to  May  9,  1910, 
related  to  proven  misappropriation  of  receipts  by  six  dockmasters.  All 
were  dismissed ;  three  of  them  were  indicted,  arrested,  tried  and  acquitted ; 
one  was  indicted  and  arrested  but  died  before  trial,  and  the  two  others  are 
fugitives  from  justice.  The  dockmasters'  forces  were  reorganized  and 
measures  taken  to  prevent  further  defalcations. 

No.  1561,  dated  April  29,  1910,  reported  a  foreman  who  was  using  his 
time  in  conducting  an  undertaking  business,  and  who  was  found  to  have 
falsified  his  service  record.  He  was  dismissed  from  the  department. 

No.  1488,  dated  September  19,  1910,  reported  that  four  collectors  and 
two  quartermasters  had  failed  to  turn  in  all  fares  collected  on  the  muni- 
cipal ferries.  It  was  recommended  that  charges  be  prepared  against  the 
six  men  and  that  a  new  system  of  collection  be  installed.  All  of  the  offenders 
were  dismissed  from  the  department  except  one  collector.  A  new  system 
of  collection  has  been  installed  and  the  receipts  have  shown  a  notable  in- 
crease. 

Report  No.  1676,  dated  June  3,  1912,  was  an  accounting  report  of  the 
operations  of  the  Roosevelt  Street  Ferry,  in  which  the  city  has  a  partner- 
ship interest.  It  was  found  that  the  contract  with  the  city  was  loosely 
drawn  and  that  erroneous  charges  had  been  made  against  the  city  interest, 
depriving  it  of  over  $16,000.00  in  the  nine  and  one-half  months  ended  De- 
cember 31,  1911.  The  arbitration  of  the  differences  involved  has  not  yet 
been  completed. 

Report  No.  1700,  dated  August  30,  1912,  was  an  accounting  report  of 
the  operation  of  municipal  ferries  from  1903  to  1911,  inclusive.  These 
ferries  are  operated  principally  for  the  benefit  of  residents  of  the  borough 
of  Richmond.  It  was  shown  that  $10,739,267.87  was  invested  in  the  plant 
and  that  it  had  been  operated  at  a  loss  of  $6,625,606.86  for  the  period,  or 
nearly  $3,000  per  day.  It  was  also  shown  that  58%  of  the  taxes  levied  in 
the  borough  of  Richmond  were  expended  in  carrying  this  loss. 

Report  No.  1756,  dated  January  8,  1913,  .showed  the  results  of  an 
examination  of  the  accounts  of  the  department. 

12 


Report  No.  1804,  dated  April  28,  1913,  was  the  result  of  a  study  of  the 
methods  of  the  bureau  of  supplies,  and  contained  recommendations  for  the 
betterment  of  its  operations,  which  have  been  adopted. 

EDUCATION,  DEPARTMENT  OF: 

Report  No.  1474,  dated  July  5,  1910,  was  in  reference  to  an  indiscreet 
public  statement  of  a  member  of  the  Board  of  Education,  and  report  No. 
1502,  dated  October  31,  1910,  to  the  indiscreet  use  of  another  member's 
influence  toward  the  sale  of  certain  books  among  school  principals. 

Report  No.  1658,  dated  January  31,  1912,  deals  with  the  detection  of  a 
janitor  and  a  helper  in  a  public  school  in  numerous  thefts  of  supplies  from 
the  school  building.  They  were  tried,  convicted  and  imprisoned. 

Report  No.  1778,  dated  February  26,  1913,  afforded  information  perti- 
nent to  a  proposed  exchange  of  school  site  properties. 

In  No.  1783,  dated  March  6,  1913,  we  reported  on  a  complaint  against 
an  employe. 

In  No.  1803,  dated  April  23,  1913,  we  reported  that  the  janitor  of  a 
Brooklyn  public  school  was  a  decrepit  and  almost  helpless  old  man  who 
was  holding  an  engineer's  license  renewed  from  former  years.  Our  report 
resulted  in  his  suspension  from  service. 

No.  1819,  dated  May  20,  1913,  recited  in  detail  the  results  of  an  in- 
vestigation of  the  price  paid  by  the  city  for  the  purchase  of  a  school  site 
at  753  Driggs  Avenue,  Brooklyn. 

ELECTIONS,  BOARD  OF: 

In  No.  1509,  dated  December  28,  1910,  it  was  reported  that  the  exami- 
nations of  the  board  were  farcical;  that  provisions  of  law  and  complaints 
were  ignored;  that  inadequate  records  were  maintained;  that  partisan 
characteristics  predominated;  and  that  judicial  functions  were  exercised 
in  favor  of  political  organizations  without  regard  to  the  merits  of  cases. 
Report  No.  1538,  dated  April  20,  1911,  also  commented  on  the  partisan 
decisions  mentioned,  and  on  the  poor  class  of  election  inspectors  employed. 
Enactment  of  remedial  measures  was  recommended  in  both  reports,  the 
second  report  offering  suggestions  for  the  consideration  of  the  board  re- 
specting examinations  of  candidates  for  appointment;  instruction  sheets 
to  election  officers;  consideration  of  complaints  against  inspectors;  instruc- 
tion of  inspectors ;  designation  of  polling  places ;  numbering  of  election 
districts;  district  maps  provided  to  inspectors,  and  due  discrimination  as 
to  fitness  of  candidates  to  be  used  in  making  appointments. 

In  No.  1573,  dated  May  18,  1911,  it  was  disclosed  that  a  property 
having  a  rental  value  of  $400  per  annum  had  been  leased  for  five  years  to 

13 


the  board  of  elections  for  the  purpose  of  storing  election  equipment  of 
some  four  hundred  polling  places,  at  a  yearly  rental  of  $2,500.  The  building 
was  dilapidated  and  unprotected  against  fire,  creating  a  possibility,  in  case 
of  destruction  at  a  time  when  replacement  might  be  impossible,  of  a  practical 
disfranchisement  of  25%  of  the  voting  population.  It  was  recommended 
that  the  corporation  counsel  ascertain  the  possibility  of  breaking  the  lease, 
but  he  reported  that  it  could  not  be  broken. 

Report  No.  1693,  dated  August  20,  1912,  detailed  the  results  of  an 
investigation  of  the  causes  of  alleged  failure  to  provide  ballots  in  several 
election  districts  at  the  primary  election  of  March  26,  1912.  It  was  re- 
ported that  the  contract  for  printing  ballots  was  delayed;  that  the  ballots 
were  not  prepared  in  time,  only  two  weeks  being  allowed;  that  the  ballots 
used  were  confusing  and  cumbersome,  and  that  the  board  failed  to  advise 
election  officers  of  their  rights  when  official  ballots  were  not  received  in  time. 
Consequent  recommendations  were  made  for  remedial  legislation  and  for 
the  guidance  of  the  board  in  facilitating  its  future  activities.  The  new 
election  law  and  the  decisions  of  the  courts  delaying  the  board  of  elections 
were  mainly  responsible  for  the  abuses  complained  of. 

EXCISE  COMMISSION: 

No.  1572,  dated  May  16,  1911,  was  a  report  of  the  inspection  of  the 
character  of  various  licensed  locations. 

FINANCE,  DEPARTMENT  OF : 

Report  No.  1551,  dated  March  4,  1910,  related  to  the  city  premises  at 
105  Walker  Street,  for  which  it  received  a  monthly  rental  of  $150.00.  In- 
vestigation showed  the  premises  to  be  a  seven  story  loft  building  from  which 
the  lessee  derived  monthly  rentals  aggregating  $350.00.  The  finding  was 
that  the  rental  received  by  the  city  was  inadequate. 

No.  1521,  dated  February  23,  1911,  was  a  report  of  an  investigation  of 
alleged  unfair  methods  of  allotment  of  fish  market  stands  under  the  Wil- 
liamsburg  bridge  by  the  use  of  quarterly  drawings  for  position.  A  more 
advantageous  method  was  suggested  and  attention  was  called  to  the  indis- 
creet activities  of  an  employe  of  the  department  in  the  matter,  savoring  of 
political  partisanship. 

In  report  No.  1591,  dated  July  11,  1911,  attention  was  called  to  the 
pernicious  operations  of  the  so-called  "Loan  Agencies"  in  connection  with 
large  numbers  of  city  employes  who  were  found  to  be  obtaining  loans  from 
them,  and  paying  from  50%  to  400%  for  the  accommodation.  It  was  found 
that  314  garnishee  judgment  executions  had  been  filed  against  city  employes 
during  the  first  six  months  of  1911.  Clear  indications  were  shown  in  the 
testimony  that  vicious  influences  were  exerted  with  legislators  to  prevent 

14 


remedial  legislation.     However,  such  remedial  measures  were  subsequently 
enacted  in  chapter  626,  laws  of  1911,  taking  effect  September  1,  1911. 

Reports  Nos.  1661,  1680  and  1691,  dated  February  29,  July  12  and 
August  7,  1912,  were  accounting  reports  of  the  office  of  receiver  of  taxes 
in  the  boroughs  of  Manhattan,  Richmond  and  The  Bronx,  respectively. 

FIRE  DEPARTMENT: 

No.  1544,  dated  February  16,  1910,  was  a  report  on  a  complaint  that  a 
batteryman  was  devoting  time  to  personal  business.  The  complaint  was 
sustained  by  our  investigation  and  he  was  dismissed. 

No.  1452  and  No.  1536,  dated  respectively  March  29,  1910,  and  April 
10,  1911,  showed  the  results  of  a  general  audit  of  the  life  insurance  and 
relief  funds  from  May  1,  1908,  to  December  31,  1910.  It  was  demonstrated 
that  foreign  fire  insurance  companies  were  habitually  delinquent  in  paying 
the  two  per  cent,  tax  imposed  on  them  by  the  charter  for  the  benefit  of  the 
relief  fund,  and  that  the  income  of  the  fund  was  inadequate  to  meet  its 
increasing  requirements.  Recommendations  were  made  that  a  daily  record 
be  maintained  to  show  the  changes  in  the  pension  roll ;  that  a  reserve  fund 
account  be  established  to  care  for  unpaid  pensions ;  that  the  position  of 
collector  for  insurance  tax  be  abolished,  and  his  commissions  applied  to  the 
fund ;  that  payment  be  made  from  excise  tax  receipts  to  replenish  the  fund ; 
and  that  certain  changes  be  made  in  the  methods  of  accounting.  The  first 
two  recommendations  are  now  in  operation. 

No.  1494,  dated  October  20,  1910,  reported  indications  of  corruption 
on  the  part  of  an  inspector  of  buildings,  who  was  at  once  removed  from 
office. 

No.  1524,  dated  March  1,  1911,  reported  the  results  of  an  examination 
of  the  bureau  of  combustibles  in  the  boroughs  of  Manhattan,  The  Bronx 
and  Richmond.  The  findings  showed  786  violations  of  law  in  garages  in 
which  employes  of  the  bureau  were  implicated,  also  little  regard  given  to 
the  law  relating  to  the  storage  of  chemicals,  and  inadequate  inspection 
throughout,  mainly  due  to  lack  of  proper  force  and  unintelligent  direction. 
No.  1535,  dated  April  6,  1911,  covered  a  similar  examination  in  the  boroughs 
of  Brooklyn  and  Queens.  Here  were  also  found  great  numbers  of  violations 
in  garages,  licenses  issued  in  face  of  violations,  chemicals  stored  without 
license,  force  inadequate  and  a  general  lack  of  intelligent  direction.  As  a 
result  of  recommendations  the  bureau  was  reorganized  and  made  more 
efficient. 

No.  1622,  dated  November  10,  1911,  reported  the  results  of  an 
examination  of  the  records  and  methods  of  operation  of  the  bureau  of 
violations  and  auxiliary  fire  appliances,  and  disclosed  lax  inspection,  no 
control  over  inspection  work  by  company  commanders,  no  standards  of  fire 
appliance  requirements,  false  and  misleading  reports  and  insufficient  clerical 

15 


force.  In  view  of  the  contemplated  reorganization  of  the  bureau  in  con- 
nection with  the  new  bureau  of  fire  prevention,  suggestions  were  made 
only  along  constructive  lines. 

No.  1775,  dated  February  24,  1913,  reported  the  results  of  an  examina- 
tion of  the  bureau  of  repairs  and  supplies,  relating  to  conditions  surrounding 
the  delivery  of  forage  to  company  quarters  in  the  borough  of  Brooklyn. 
In  a  period  of  twenty-one  months  there  were  found  117  deliveries  which 
were  in  whole  or  in  part  condemned  and  rejected.  Delays  in  replacements 
by  the  contractors  caused  137,405  pounds  of  such  condemned  forage  to  be 
consumed  in  the  needs  of  maintenance,  the  cost  of  which  was  $2,279.82. 
No  compensation  was  received  by  the  city  in  any  of  these  instances.  Re- 
commendations were  made  that  action  be  taken  to  secure  immediate  replace- 
ment in  such  cases,  and  suggestions  were  offered  to  afford  better  control 
of  the  situation. 

Report  No.  1776,  dated  February  26,  1913,  disclosed  the  fact  that  at 
the  periodical  auction  sales  of  condemned  and  useless  materials  held  by 
the  department,  an  organized  ring  existed  for  the  manipulation  of  the  bid- 
ding for  a  subsequent  profitable  disposition  of  the  materials  so  acquired. 
Recommendations  were  made  for  the  remedy  of  these  conditions  by  pro- 
moting legislation  to  permit  the  receipt  of  sealed  bids  in  conjunction  with 
other  bids;  by  the  transfer  of  management  of  the  sales  to  the  bureau  of 
accountability;  and  by  a  revision  of  the  method  of  advertising  the  sales. 

HEALTH,  DEPARTMENT  OF: 

No.  1486,  dated  August  3,  1910,  reported  on  the  use  of  a  city  owned 
vehicle  in  the  private  practice  of  a  medical  official  of  the  department,  also 
as  to  discrepencies  found  in  his  time  sheets. 

Report  No.  1505,  dated  November  30,  1910,  presented  conclusive  evi- 
dence of  wholesale  traffic  in  rotten  and  "spot"  eggs  for  food  consumption. 
It  was  recommended  that  Inspector  Masterson  be  dismissed  and  Inspector 
Fuller  and  Holtz  be  suspended  pending  further  inspections.  All  three  were 
suspended  and  subsequently  Masterson  and  Holtz  were  reinstated  and  Fuller 
retired.  The  findings  were  productive  of  changes  in  the  sanitary  code 
governing  the  subject,  and  a  reorganization  of  the  bureau  of  food  inspection. 

No.  1533,  dated  January  31,  1911,  presented  findings  relative  to  the 
inspection  and  sale  of  meats.  Inspectors  found  about  7,000  pounds  of  meat 
unfit  for  human  consumption  on  sale  in  some  sixty  different  places ;  sanitary 
conditions  throughout  very  poor;  tubercular  infected  meat  in  Brooklyn 
slaughter  houses,  and  much  lax  and  incompetent  inspection.  It  was  recom- 
mended that  a  veterinary  surgeon  be  assigned  to  inspect  meat  at  the  slaughter 
houses,  and  that  general  cleanliness  be  required  by  the  inspectors.  This 
report  resulted  in  a  general  improvement  in  the  work  of  the  department  and 
in  the  sanitary  conditions  of  the  places  inspected. 

16 


No.  1537,  dated  April  18,  1911,  presented  findings  in  an  investigation 
of  the  sanitary  conditions  of  bakeries.  An  inspection  of  145  bakeries  dis- 
closed conditions  so  unsanitary  as  to  be  not  only  repulsive,  but  a  great 
menace  to  health.  The  data  obtained,  with  remedial  suggestions,  were  for- 
warded to  the  board  of  health  and  to  the  state  department  of  labor  and 
resulted  in  legislative  enactment  prohibiting  cellar  bakeries  in  the  future, 
and  requiring  bakers  to  obtain  sanitary  certificates  before  doing  business,  etc. 

No.  1582,  dated  May  31,  1911,  reported  on  the  subject  of  automobile 
and  vehicle  service  and  its  abuse.  It  was  found  that  nine  autos  and  eight 
horse  vehicles  were  in  use  on  assignment  to  individuals,  while  the  records 
indicated  that  a  large  part  of  their  use  was  personal  and  not  required  in 
departmental  service.  It  was  recommended  that  employes  be  required  to 
go  to  and  from  their  work  in  the  same  manner  as  other  city  employes ;  that 
the  use  of  several  vehicles  be  discontinued  and  that  those  remaining  be 
assigned  to  general  departmental  use  only.  No  reduction  resulted  in  the 
number  of  machines,  but  an  improved  system  of  controlling  their  use  has 
been  installed. 

No.  1729,  dated  December  6,  1912,  reported  our  findings  in  an  investi- 
gation of  an  alleged  payment  of  $2,500.00  for  influence  in  obtaining  a  license 
for  a  poultry  slaughter  house.  The  testimony  taken  indicated  clearly  that 
the  amount  was  paid  to  a  person  not  connected  with  the  department  in  the 
belief  that  his  influence  was  necessary  to  obtain  the  desired  license. 

LAW  DEPARTMENT: 

Report  No.  1545,  dated  February  23,  1910,  was  a  schedule  of  amounts 
certified  for  payment  to  experts  for  their  services  in  proceedings  relating  to 
the  acquirement  of  real  estate,  from  1898  to  1909,  inclusive. 

Reports  Nos.  1527  and  1532,  dated  March  6  and  March  30,  1911, 
respectively,  submitted  findings  as  to  the  proceedings  of  the  condemnation 
commission  appointed  for  the  opening  of  222nd  Street,  borough  of  The 
Bronx.  It  was  found  that  the  records  of  the  commission  were  deliberately 
altered;  that  property  values  were  increased  during  sittings  and  sworn 
values  raised  in  the  minutes ;  that  the  length  of  sittings  was  falsified  and  that 
Michael  E.  Devlin,  one  of  the  commissioners  and  principal  of  public  school 
No.  8,  was  interested  in  the  property  involved,  and  used  his  influence  to 
force  certain  teachers  under  his  supervision  to  act  as  dummies  in  his 
various  transactions,  in  addition  to  an  attempt  to  bribe  the  chairman  of  the 
commission.  As  a  result,  Devlin  was  indicted,  a  warrant  for  his  arrest  was 
issued  and  he  is  now  a  fugitive  from  justice. 

No.  1599,  dated  September  19,  1911,  was  an  accounting  report  of  the 
transactions  of  the  bureau  for  the  recovery  of  penalties  for  the  years  1908, 
1909  and  1910. 

17 


No,  1664,  dated  March  26,  1912,  was  an  accounting  report  of  the  trans- 
actions of  the  bureau  for  the  collection  of  arrears  of  personal  taxes  from 
March  1,  1907,  to  April  30,  1911.  A  shortage  of  $2,920.49  was  disclosed 
in  the  cash  receipts,  due  to  defalcations  of  a  former  clerk.  Although  an 
improved  system  of  accounting  was  established  in  the  bureau  in  1907,  it 
was  found  to  be  largely  nullified  by  the  methods  used  in  its  application, 
there  were  also  found  78  clerical  errors  which  added  to  the  incorrectness 
of  the  accounting  records.  It  was  recommended  that  proper  adjustments 
be  made  in  the  accounts  affected  by  the  deficit  mentioned  so  that  the  adjusted 
balance  in  bank  and  cash  on  hand  might  be  turned  over  to  the  city;  that 
the  clerical  errors  be  corrected;  and  that  specified  accounting  methods  be 
pursued,  including  quarterly  reconcilliations  with  the  records  of  the  receiver 
of  taxes. 

LICENSES,  BUREAU  OF: 

No.  1463,  dated  May  16,  1910,  was  an  accounting  report  of  the  receipts 
for  1909,  and  included  forms  and  plans  devised  for  the  improvement  of 
existing  methods.  No.  1615,  dated  September  30,  1911,  continued  the  above 
accounting  report  through  to  April  22,  1911,  and  called  attention  to  the  fact 
that  the  forms  and  plans  previously  suggested  had  not  been  installed;  also 
that  the  system  of  accounting  control  established  by  the  department  of 
finance  had  been  nullified  through  internal  changes;  that  no  systematic  full 
inspection  was  maintained  prior  to  the  issue  of  licenses,  many  violations 
being  found ;  and  that  there  were  approximately  7,000  unlicensed  pedlars  in 
business. 

No.  1752,  dated  December  30,  1912,  reported  on  our  investigation  of  a 
complaint  relating  to  the  exercise  of  discrimination  against  colored  persons 
at  a  certain  theatre.  Violation  of  law  was  shown  in  refusing  to  sell  tickets 
and  seats  to  colored  people,  and  copies  of  our  report  were  sent  to  the  district 
attorney  and  corporation  counsel  for  action  and  revocation  of  license. 

Additional  reports  Nos.  1594,  1719,  1720,  1755,  1774  and  1801  were 
rendered  from  August  3,  1911,  to  April  25,  1913,  as  the  result  of  investi- 
gation of  complaints  of  alleged  irregularities  connected  with  the  bureau. 

MARSHALS,  CITY: 

In  No.  1439,  dated  January  25,  1910,  it  was  reported  that  no  systematic 
record  was  maintained  to  control  the  terms  of  office  of  these  officials,  and 
it  was  recommended  that  a  reference  system  of  control  be  established. 

No.  1446,  dated  February  4,  1910,  reported  an  overcharge  of  fees  by  a 
marshal.  On  recommendation  he  was  removed  from  office. 

No.  1549,  dated  February  25,  1910,  related  to  a  complaint  that  a  mar- 
shal had  withheld  collection  on  an  execution.  The  complaint  was  sustained, 

18 


but  qualified  by  certain  conditions,  and  it  was  recommended  that  the  mar- 
shal be  reprimanded,  and  that  all  marshals  be  instructed  to  observe  section 
307  of  the  municipal  court  act. 

No.  1563,  dated  September  29,  1910,  reported  that  a  court  attendant, 
who  was  formerly  a  marshal,  was,  with  two  other  persons,  illegally  con- 
ducting marshals'  offices  and  that  they  were  being  protected  in  their  illegal 
practices  by  a  duly  appointed  marshal,  who  it  was  suggested  should  be  re- 
quired to  explain  his  conection  with  the  persons  doing  business. 

No.  1653,  dated  January  16,  1912,  reported  misconduct  and  illegal  dis- 
possess action  by  a  marshal,  causing  considerable  damage  to  a  tenant.  It 
was  recommended  that  charges  be  preferred  against  the  marshal. 

In  addition  to  the  foregoing,  reports  No.  1510,  1511,  1541  and  1560 
were  submitted  from  February  16,  1910,  to  January  20,  1911,  showing  re- 
sults of  investigations  of  complaints  of  alleged  misconduct  of  various  mar- 
shals. 

PARKS,  DEPARTMENT  OF : 

Reports  Nos.  1447  and  1562,  dated  February  7,  and  May  5,  1910, 
respectively,  submitted  findings  in  relation  to  sundry  complaints  as  to  mis- 
use of  authority  by  a  commissioner  in  the  borough  of  The  Bronx.  One  of 
the  complaints  regarding  the  personal  use  of  city  owned  autos,  etc.,  by  the 
commissioner  and  his  family  was  substantiated,  and  so  reported. 

Reports  Nos.  1564  and  1571,  dated  May  10  and  May  13,  1911,  respec- 
tively, disclosed  favoritism  shown  by  a  landscape  architect  to  a  firm  fur- 
nishing resoiling  loam,  also  a  lack  of  energy  and  creative  ability  on  his  part. 
On  recommendation  he  was  dismissed  from  the  department. 

No.  1737,  dated  December  16,  1912,  was  a  general  report  covering 
accounts  and  conditions  at  the  New  York  Botanical  Garden  from  its  incep- 
tion in  1897  to  December  31,  1911.  In  addition  to  various  interesting  facts 
and  statistics,  it  was  shown  that  the  average  annual  expense  to  the  city  for 
maintenance  for  thirteen  years  had  been  $67,577.63.  Recommendation  was 
made  that  the  annual  appropriation  to  the  department  of  parks  for  main- 
tenance of  roads  and  walks  be  hereafter  made  directly  to  the  Botanical 
Garden  Corporation,  holding  it  responsible  for  conditions. 

No.  1822,  dated  June  11,  1913,  submitted  our  findings  regarding  a  com- 
plaint which  alleged  the  use  of  paints  inferior  to  those  named  in  the  speci- 
fications of  a  contract. 

No.  1829,  dated  June  30,  1913,  gave  the  results  of  our  findings  in  an 
examination  of  the  park  department  in  the  borough  of  Queens.  No  records 
were  maintained  for  the  control  of  the  large  quantities  of  equipment,  mate- 
rials and  supplies  connected  with  its  work,  and  no  adequate  protection  was 
afforded  them.  The  result  was  a  rapid  deterioration  by  reason  of  mildew, 

19 


rust  and  breakage.  A  system  of  accounting  control  for  the  purchase  and 
use  of  all  equipment,  materials  and  supplies  was  devised  by  us  and  has  been 
accepted  for  installation  under  our  supervision^.  Immediate  action  was  rec- 
ommended for  the  proper  protection  and  care  of  machinery,  tools,  etc. 

POLICE  DEPARTMENT: 

Report  No.  1539,  dated  February  9,  1910,  related  to  a  complaint  of 
criminal  assault  by  two  patrolmen.  Supporting  indications  were  found,  sub- 
mitted to  the  police  commissioner  and  the  men  were  dismissed. 

Report  No.  1548,  dated  February  24,  1910,  submitted  findings  on  a 
complaint  of  alleged  graft  in  obtaining  approval  of  a  pool  room  license. 
The  peculiar  circumstances  developed  caused  a  recommendation  that  a  ser- 
geant involved  be  tried  for  neglect  of  duty  and  incompetency.  The  sale 
of  liquor  without  a  license  was  also  established  on  the  premises  and  recom- 
mendation was  made  that  the  police  commissioner  fix  the  responsibility  for 
the  laxity  which  permitted  this  condition. 

No.  1512,  dated  January  23,  1911,  reported  the  results  of  an  examina- 
tion of  the  office  of  the  property  clerk  from  January  1,  1904,  to  July  31,  1909. 
It  was  found  that  a  very  poor  system  of  records  was  maintained;  that  less 
than  Vl%  of  stolen  or  lost  property  was  returned  to  the  owners  thereof; 
that  the  balance  was  sold  at  auction  for  the  benefit  of  the  pension  fund  or 
destroyed;  and  that  many  valuable  articles  are  so  "destroyed."  It  was 
recommended  that  approved  methods  of  accounting  be  adopted,  and  that 
more  effort  be  made  to  ascertain  the  ownership  of  stolen  and  lost  articles. 

No.  1570,  dated  May  15,  1911,  was  a  report  showing  the  complete 
statistics  of  the  police  pension  fund  from  its  inception  to  July,  1909.  No. 
1595,  dated  April  3,  1911,  reported  the  results  of  an  audit  of  the  pension 
fund  from  April  1,  1907,  to  October  20,  1910.  Incorrect  records  were 
found  of  the  names  of  pensioners  and  of  the  birth  dates  of  children;  pen- 
sioners were  not  properly  identified  in  making  payments ;  overpayments  were 
made  by  reason  of  incomplete  entries;  and  inadequate  inspections  were 
made  of  boilers.  Constructive  recommendations  were  made  under  thirteen 
heads  with  a  view  to  correction  of  defective  conditions.  No.  1636,  dated 
December  28,  1911,  continued  the  audit  to  May  23,  1911.  It  reported  eight 
disbursements  amounting  to  $2,025.57  which  were  not  entered  in  the  minute 
book;  and  unnecessary  withdrawals  of  cash  with  which  to  pay  pensions. 
Various  changes  were  again  recommended  in  the  accounting  system.  No. 
1754,  dated  January  2,  1913,  further  continued  the  audit  of  the  pension  fund 
to  December  31,  1911.  It  reported  that  the  cash  book  record  did  not  sus- 
tain the  cash  balance  at  December  31,  1911,  and  that  the  boiler  inspection 
fees  were  not  properly  collected,  entailing  a  loss  to  the  fund. 

No.  1613,  dated  September  29,  1911,  reported  the  results  of  an  audit 
of  the  contingent  fund  from  April  1,  1907,  to  October  20,  1910.  The  find- 

20 


ings  included  undue  duplication  of  accounting;  the  postage  account  not 
under  proper  control;  and  that  the  budget  appropriation  to  the  contingent 
fund  was  about  45%  more  than  was  necessary.  Sundry  suggestions  were 
submitted  leading  to  changes  of  methods.  No.  1685,  dated  July  12,  1912, 
continued  this  audit  up  to  December  31,  1911. 

No.  1671,  dated  May  17,  1912,  reported  that  the  percentage  of  sick 
leave  granted  in  the  department  was  high  as  compared  with  other  cities,  and 
that  retirements  on  pensions  have  materially  increased  under  the  present 
commissioner.  It  was  also  disclosed  that  an  organized  effort  to  graft  on 
pension  applicants  was  being  made  by  unknown  persons. 

No.  1682,  dated  July  12,  1912,  was  a  report  on  the  issuance  of  shields 
to  private  watchmen,  runners,  etc.,  and  the  accounting'  therefor.  Certain 
suggestions  for  improvement  were  made  and  were  subsequently  adopted. 

No.  1683,  dated  July  12,  1912,  was  an  accounting  report  of  the  police 
relief  fund,  from  December  23,  1904,  to  December  31,  1911. 

No.  1687,  dated  August  2,  1912,  reported  findings  on  information  re- 
lating to  illegal  collection  of  funds  to  influence  legislation  to  benefit  certain 
members  of  the  force.  It  was  found  that  a  certain  lawyer  was  actively 
engaged  in  making  such  collections.  A  copy  of  the  report  was  sent  to  the 
district  attorney  and  to  the  grievance  committee  of  the  Bar  Association. 

No.  1732,  dated  December  9,  1912,  reported  an  audit  of  the  fees  re- 
ceived for  the  issue  of  identification  cards  from  September  1,  1910,  to  De- 
cember 31,  1911.  260  cards  were  found  missing  and  unaccounted  for.  We 
recommended  that  a  plan  be  adopted  for  the  control  and  issuance  of  cards 
and  that  the  present  fee  of  ten  cents  each  be  recognized  as  inadequate  to 
meet  the  cost  of  issuance.  The  suggestions  were  adopted. 

No.  1733,  dated  December  5,  1912,  was  an  accounting  report  of  the 
license  bureau  of  the  department  from  January  1,  1907,  to  December  31, 
1911. 

No.  1759,  dated  January  15,  1913,  was  a  report  of  an  examination  of 
the  departmental  accounts  for  the  five  years  ended  December  31,  1911.  Our 
findings  included  duplicate  invoice  and  payroll  vouchers  not  certified  by  the 
commissioner  as  required  by  section  39  of  city  ordinances;  six  vouchers 
paid  without  certification  of  commissioner  or  deputy,  amounting  to  $7,238- 
.28;  errors  in  accounting  adjustments;  continued  use  of  duplicate  records 
by  bookkeeper;  omission  of  open  account  balances  transferred  to  the  general 
fund;  improper  closing  of  accounts;  balances  subject  to  transfer  to  pension 
fund  not  claimed  by  commissioner;  balance  for  refunds  omitted  from  books; 
improper  opening  of  corporate  stock  accounts  producing  a  disagreement  with 
accounts  of  the  finance  department  to  the  amount  of  $1,227,176.51 ;  no 
general  cash  book  maintained  and  cash  kept  in  a  number  of  boxes,  different 

21 


persons  having  access  to  them,  and  responsibility  not  fixed  on  any  one  per- 
son. Appropriate  recommendations  were  made  to  remedy  the  conditions 
found. 

Nos.  1440, 1498, 1542,  1546, 1550, 1552,  1556,  1557  and  1787,  dated  from 
January  12,  1910,  to  March  31,  1913,  were  additional  reports  on  various  in- 
vestigations of  complaints  of  alleged  irregularities  relating  to  members  of 
the  force. 

PLUMBERS,  EXAMINING  BOARD  OF: 

No.  1731,  dated  December  9,  1912,  was  a  report  on  the  conduct  and 
scope  of  examinations  of  applicants  for  certificates  as  licensed  plumbers.  We 
found  that  certificates  were  issued  to  many  incompetent  men ;  that  examina- 
tions were  loosely  conducted,  and  obtained  evidence  that  answers  to  exam- 
ination questions  had  been  prepared  in  advance  and  written  by  others  than  the 
men  examined.  As  a  result  of  our  investigation,  the  three  men  comprising 
the  board  were  removed  from  office  and  two  of  them  were  later  indicted  for 
bribery.  Of  the  two  indicted,  one  pleaded  guilty  and  was  released  on  bail 
pending  sentence,  which  will  not  be  pronounced  until  after  the  trial  of  the 
other  indicted  former  member  of  the  board.  A  special  corporation  counsel 
was  appointed  to  assist  in  the  organization  of  a  new  board,  with  an  entire 
reorganization  of  methods  in  conducting  examinations. 

STREET  CLEANING,  DEPARTMENT  OF: 

No.  1689,  dated  August  2,  1912,  disclosed  conditions  surrounding  the 
use  of  scows  owned  by  the  city  in  connection  with  the  final  disposition  of 
ashes  and  rubbish.  Fifty-eight  scows  are  so  owned,  representing  an  original 
investment  of  $271,670.00.  They  are  maintained  and  operated  by  the  city, 
and  many  of  them  are  rented  at  a  per  diem  rate  to  contractors  who,  since 
April  1,  1909,  have  entirely  performed  the  work  of  final  disposition.  It  was 
found  that  about  25  per  cent,  of  the  scows  so  assigned  to  contractors  were 
continuously  idle,  with  a  resulting  cost  of  idle  time  in  wages  of  $28,557.50 
from  April  1,  1909,  to  December  31,  1911,  or  21.37  per  cent,  of  the  total 
expenditure  for  wages.  In  view  of  a  continuous  loss  to  the  city  in  the  ope- 
ration of  the  scows,  it  was  recommended  that  measures  be  taken  to  dispose 
of  such  scows  as  are  not  absolutely  essential  to  the  work  of  the  department 
for  stake  boats,  etc. 

No.  1796,  dated  April  9,  1913,  was  a  preliminary  report  relating  to  ex- 
perimental work  conducted  by  us  to  determine  the  labor  cost  of  sweeping 
the  streets  of  the  city,  by  the  installation  of  a  method  of  recording  the  quan- 
tities of  sweepings  collected  and  also  the  area  swept  in  making  such  collec- 
tion. The  ultimate  result  will  evolve  continuing  statistical  records  of  work 
performed,  which  will  show  the  comparative  efficiency  of  the  results  ob- 
tained in  the  various  numbered  districts  which  comprise  the  street  sweeping 

22 


scheme  6f  the  department,  and  also  afford  data  for  the  control  of  the  fore- 
men in  each  district. 

No.  1826,  dated  June  24,  1913,  reported  an  apparent  shortage  found  in 
the  receipts  of  the  bureau  of  incumbrances  due  to  errors  in  the  method  of 
keeping  records.  An  improved  method  will  be  submitted  to  the  commis- 
sioner, and  if  approved  by  him  will  be  installed  by  us. 

Nos.  1484,  1557  and  1827,  dated  March  14,  1910,  July  29,  1910,  and 
June  30,  1913,  respectively,  reported  our  findings  in  investigations  of  com- 
plaints of  alleged  irregularities  of  employees  of  the  department. 

WATER  SUPPLY,  BOARD  OF: 

Report  No.  1496,  dated  October  24,  1910,  showed  that  a  greater  depre- 
ciation existed  in  the  values  of  horses  purchased  than  should  be  expected 
under  proper  initial  inspection  at  time  of  purchase,  and  subsequent  care 
of  the  animals.  It  was  recommended  that  a  copy  of  the  veterinarian's  re- 
ports in  the  matter  be  sent  to  the  board  for  its  action. 

No.  1540,  dated  February  14,  1910,  reported  on  a  complaint  of  alleged 
excessive  rental  paid  for  a  loft. 

WATER  SUPPLY,  GAS  AND  ELECTRICITY,  DEPARTMENT  OF, 

No.  1470,  dated  June  6,  1910,  reported  that  there  existed  no  uniform 
accounting  control  of  the  use  of  pipe  and  other  materials,  and  constructive 
suggestions  were  offered  for  the  installation  of  an  accounting  system  which 
would  obtain  the  desired  control. 

BOROUGH  OF  MANHATTAN 

No.  1495,  dated  October  24,  1910,  contained  the  results  of  an  audit  of 
the  office  of  water  register  for  the  year  ended  April  30,  1909.  It  reported 
a  violation  of  law  in  receiving  payments  after  accounts  had  been  sent  to  the 
bureau  of  arrears  for  collection.  There  was  also  found  an  inequality  in  the 
penalties  imposed  for  non-payment  of  meter  bills  and  regular  rates,  and  it 
was  recommended  that  penalties  be  equalized.  Nos.  1665  and  1816,  dated 
April  8,  1912,  and  May  23,  1913,  respectively,  continued  the  audit  to  Decem- 
ber 31,  1912,  and  contained  some  minor  recommendations. 

No.  1499,  dated  October  24,  1910,  related  to  a  complaint  of  an  over- 
charge in  a  water  bill,  which  was  found  to  be  probably  erroneous. 

No.  1703,  dated  September  24,  1912,  reported  on  an  investigation  of  an 
alleged  irregularity  of  an  inspector  in  relation  to  the  removal  of  a  hydrant. 

BOROUGH  OF  THE  BRONX 

No.  1558,  dated  May  15,  1911,  contained  the  results  of  an  audit  of  the 
office  of  the  water  register  for  the  two  years  ended  April  30,  1910,  and 

23 


showed  many  clerical  errors,  unreliable  inspection  methods,  and  an  apparent 
small  misappropriation  of  funds,  the  responsibility  for  which  could  not  be 
located.  No.  1699,  dated  August  30,  1912,  continued  the  audit  to  April  30, 
1912,  and  also  pointed  out  many  clerical  errors  during  that  period. 

Nos.  1715  and  1735,  dated  November  8,  and  December  16,  1912,  con- 
tain the  results  of  our  examination  into  the  facts  surrounding  the  removal 
of  water  register  Nugent. 

BOROUGH  OF  BROOKLYN 

No.  1487,  dated  September  7,  1910,  contained  the  results  of  an  audit 
of  the  office  of  water  registrar  from  May  1,  1906,  to  April  30,  1909,  which 
disclosed  numerous  clerical  errors,  incorrect  records,  general  lack  of  super- 
vision and  consequent  careless  attention  to  clerical  work;  violations  of  de- 
partmental regulations  and  legal  requirements,  and  a  general  misappropria- 
tion of  funds  by  the  cashier  to  an  undetermined  amount.  In  fact,  the 
erroneous  records  were  of  such  magnitude  that  there  was  recommended  a 
careful  reinspection  of  the  entire  borough  for  the  purpose  of  correcting  the 
office  records  and  fixing  its  proper  revenue.  The  examination  resulted  in 
the  installation  of  new  methods  designed  to  remedy  the  conditions  disclosed. 

No.  1632,  dated  December  14,  1911,  called  attention  to  the  discovery 
of  erasures  in  the  meter  ledgers  and  of  a  memorandum  book  containing 
suspicious  entries  written  by  an  inspector.  As  a  result,  the  inspector  was 
dismissed. 

No.  1750,  dated  December  17,  1912,  audited  the  accounts  to  April  30, 
1912,  and  disclosed  a  considerable  number  of  additional  clerical  errors. 

BOROUGH  OF  QUEENS 

Nos.  1453  and  1467,  dated  March  30,  and  May  20,  1910,  respectively, 
presented  information  relating  to  the  misappropriation  of  funds  by  the  finan- 
cial clerk  in  the  office  of  the  water  register.  The  report  was  referred  to  the 
district  attorney  and  the  clerk  was  indicted. 

BOROUGH  OF  RICHMOND 

No.  1523,  dated  March  1,  1911,  contained  the  results  of  an  audit  of 
the  office  of  water  register  for  three  years  ended  April  30,  1910,  disclosing 
numerous  clerical  errors  and  imperfect  methods  of  inspection.  No.  1805, 
dated  April  28,  1913,  continued  the  audit  to  December  31,  1912,  and  dis- 
closed the  fact  that  the  physical  conditions  of  frontage  rate  locations  were 
not  correctly  recorded.  It  was  recommended  that  a  complete  reinspection 
of  frontage  rate  properties  in  the  borough  be  made  at  once. 

TENEMENT  HOUSE  DEPARTMENT: 

No.  1694,  dated  August  23,  1912,  was  a  report  in  relation  to  a  com- 
plaint of  physical  conditions  at  No.  59  Eldridge  Street.  The  complaint  was 
verified  and  the  matter  referred  to  the  department  for  its  action. 

24 


WEIGHTS  AND  MEASURES,  BUREAU  OF:. 

No.  1669,  dated  May  7,  1912,  disclosed  prevailing  irregular  standards 
of  measure  used  in  the  sale  of  milk  in  the  city.  Over  3,600  bottles  inspected 
showed  varying  percentages  of  short  capacity  and  short  filling.  The  investi- 
gation resulted  in  conferences  between  the  milk  dealers,  the  bottle  manu- 
facturers and  the  commissioner  of  the  bureau,  at  which  agreements  were 
drafted  governing  all  future  transactions  and  fixing  the  responsibility  for 
future  irregularities.  In  connection  with  the  examination  forms  were  pre- 
pared for  an  improved  system  of  statistical  work  as  applied  to  the  inspec- 
tions of  the  bureau. 

SPECIAL  SUBJECTS: 

ARMY  AND  NAVY  UNION 

No.  1806,  dated  April  30,  1913,  reported  that  an  examination  of  the 
disbursements  of  its  budgetary  appropriations  disclosed  carelessness  and 
unbusinesslike  methods.  We  recommended  that  preliminary  estimates  of 
the  annual  expenses  of  the  Union  be  hereafter  duly  submitted  to  the  board 
of  estimate  and  apportionment  and  that  all  vouchers  be  hereafter  approved 
by  a  finance  committee  of  the  union. 


Nos.  1708,  1717  and  1749,  dated  October  23,  November  12  and  Decem- 
ber 16,  1912,  respectively,  are  reports  of  our  investigation  of  mock  auction 
sales  conducted  in  various  locations  in  the  borough  of  Manhattan.  Con- 
clusive evidence  was  obtained  showing  methods  of  operation  in  violation  of 
law,  specific  cases  of  which  were  submitted  to  the  district  attorney  and  re- 
sulted in  the  arrest  and  conviction  of  several  of  the  principal  offenders,  to- 
gether with  a  general  derangement  of  the  illegal  sales  throughout  the  city. 

No.  1807,  dated  May  7,  1913,  reported  our  findings  in  relation  to  a 
similar  condition  complained  of  in  the  borough  of  Brooklyn.  In  this  case 
it  was  found  that  the  auctioneer  was  operating  without  a  license,  and  a  war- 
rant was  issued  for  his  arrest. 

AUTOMOBILES  OWNED  BY  THE  CITY 

Report  No.  1443,  dated  January  27,  1910,  comprised  a  schedule  of  costs 
of  operation  of  automobiles  in  each  department  subject  to  such  review. 

No.  1504,  dated  November  3,  1910,  was  a  report  of  the  methods  in 
vogue  in  all  the  departments  in  accounting  for  the  automobiles  used  by  them. 
There  was  found  a  marked  lack  of  uniformity  in  the  expense  records  of 
the  various  departments.  The  establishment  of  uniform  accounting  methods 
both  for  expense  and  service  records  was  recommended.  The  establishment 
of  central  garages  as  being  desirable  in  a  scheme  of  general  economy  was 
also  recommended. 

25 


No.  1681,  dated  July  12,  1912,  was  a  report  showing  the  investment 
and  maintenance  costs  of  all  city  owned  automobiles  for  the  years  1910  and 
1911. 

BANKRUPT  SALES,  FRAUDULENT 

No.  1780,  dated  February  27,  1913,  reported  a  case  where  fraudulent 
legal  bankrupt  notices  were  displayed  to  conduct  alleged  bankrupt  sales. 
Our  report  resulted  in  the  arrest  of  the  proprietor,  who  was  sentenced  to 
fine  or  imprisonment,  but  was  released  on  payment  of  fine. 

DISCIPLINARY  TRAINING  SCHOOL  FOR  BOYS,  BROOKLYN, 

No.  1795,  dated  April  10,  1913,  was  the  result  of  our  examination  of 
the  conditions  surrounding  this  institution  and  its  operation.  We  reported 
that  the  two  institution  buildings  were  unfit  and  inadequate  for  the  housing 
of  boys,  one  of  them  being  of  great  age  and  a  veritable  fire  trap.  Sundry 
recommendations  were  submitted  with  a  view  to  abolishing  the  institution 
and  disposing  of  its  inmates  elsewhere. 

FLOWER  HOSPITAL 

No.  1825,  dated  June  10,  1913,  reported  our  investigation  of  a  com- 
plaint which  alleged  negligence  and  malpractice  on  the  part  of  attaches  of 
this  hospital.  Our  findings  presented  material  for  adverse  criticism,  and 
we  recommended  that  copies  of  our  report  be  sent  to  the  commissioner  of 
charities,  the  board  of  ambulance  service,  and  the  board  of  trustees  of 
Flower  Hospital,  so  that  official  action  might  be  taken  to  prevent  recurrence 
of  another  such  case. 

LAND  SALES 

No.  1515,  dated  February  7,  1911,  was  a  report  as  to  the  value  of  cer- 
tain lots  offered  by  a  real  estate  dealer  in  return  for  the  solution  of  a  "rebus." 

MUNICIPAL  LIBRARY 

No.  1634,  dated  December  15,  1911,  related  to  the  establishment  of  a 
municipal  reference  library  in  the  City  Hall.  It  was  found  that  the  only 
library  of  this  character  maintained  by  the  city  was  started  in  1848 ;  but  as 
for  years  no  funds  had  been  appropriated  to  increase  its  contents  the  collec- 
tion had  become  obsolete  and  practically  useless  as  a  reference  library.  Upon 
representation  the  authorities  of  the  New  York  Public  Library  expressed  a 
willingness  to  establish  in  the  City  Hall  an  up-to-date  municipal  reference 
library,  provided  sufficient  funds  were  appropriated  to  carry  forward  the 
project.  This  plan  was  approved  by  the  Board  of  Estimate  and  Apportion- 
ment, but  denied  by  the  Board  of  Aldermen.  As  a  result  of  the  apparent 
necessity  for  such  a  library,  the  comptroller  has  set  aside  a  room  in  his 
offices  for  the  purpose  and  has  commenced  to  collect  such  up-to-date  mate- 
rial and  data  as  his  limited  funds  will  permit. 

26 


PENSION  SYSTEM 

No.  1818,  dated  May  27,  1913,  was  a  report  on  an  examination  into  the 
pension  system  of  the  city,  embracing  a  general  study  of  the  charter  provi- 
sions relating  to  the  pension  funds  of  the  various  departments,  together 
with  a  brief  resume  of  the  financial  operations  of  these  funds.  Such  diver- 
sified conditions  were  found  that  we  recommended  the  appointment  of  a 
commission  to  take  up  a  scientific  study  of  the  subject  of  pensions  as  applied 
to  the  municipality  of  The  City  of  New  York.  The  committee  was  appointed 
by  Mayor  Gaynor  and  upon  the  suggestion  of  this  commission  he  selected  as 
one  of  its  members  a  well  known  actuary. 

PLUMBERS,  ILLEGAL  OPERATIONS  OF, 

Nos.  1748  and  1830,  dated  December  16,  1912,  and  June  30,  1913,  re- 
spectively, reported  the  unlawful  use  of  their  licenses  by  certain  master 
plumbers  in  protecting  the  work  of  unlicensed  plumbers  by  the  assump- 
tion of  a  responsibility  for  such  unlicensed  work.  Conclusive  cumulative 
evidence  of  such  practices  was  obtained  regarding  two  principal  offenders 
and  we  recommended  the  immediate  cancellation  of  their  certificates  of  reg- 
istration. 


No.  1692,  dated  August  15,  1912,  was  a  report  on  a  tract  of  farm  land 
on  Long  Island,  the  purchase  of  which  at  $325  per  acre  was  contemplated 
for  the  use  of  the  Brooklyn  Disciplinary  Training  School  for  Boys.  In- 
vestigation disclosed  better  available  land  at  lower  cost,  although  all  land 
values  in  the  section  were  inflated.  As  a  result  of  the  report,  no  further 
progress  was  made  in  the  negotiations. 

SEWERS 

No.  1716,  dated  November  9,  1912,  exhibited  a  compilation  of  figures 
showing  the  cost  of  sewer  care  and  maintenance  in  the  five  boroughs.  Vary- 
ing data  was  obtained  from  each  borough,  all  of  which  was  classified  and 
scheduled. 

SINKING  FUND  COMMISSION 

No.  1663,  dated  March  14,  1912,  was  a  report  relative  to  proposed  legis- 
lation authorizing  the  sale  of  city  property  in  Hamilton  Park  to  the  Baptist 
Home  Society.  It  was  found  that  in  previous  years  the  sinking  fund  com- 
missioners had  leased  to  various  institutions,  which  are  not  under  the  control 
of  the  city,  parcels  of  land  in  this  tract,  the  present  value  of  which  is  $3,025,- 
000.00  at  a  total  annual  rental  of  $5.00.  All  of  this  property  is  exempt 
from  taxation.  Under  a  determination  that  the  proposed  legislation  was 
an  effort  to  legalize  further  leases  of  the  same  character,  it  was  recom- 
mended that  the  present  proposed  legislation  be  discouraged. 

27 


No.  1730,  dated  December  2,  1912,  reported  our  further  findings  in  re- 
lation to  the  conveyances  of  land  to  religious  and  charitable  institutions  in 
previous  years  as  before  mentioned.  Our  investigation  showed  that  three 
of  the  institutions  had  covenanted  to  give  free  care  and  treatment  to  indigent 
poor  and  sick  persons  in  return  for  the  nominal  rental  charged,  but  that  the 
covenants  had  become  inoperative  from  disuse  and  lack  of  information. 
Recommendation  was  made  that  through  the  commissioner  of  public  chari- 
ties, the  city  should  enforce  the  terms  of  the  covenants  and  thereby  obtain 
the  care  and  treatment  promised,  which  would  amount  to  an  annual  saving 
of  expense  to  the  city  of  about  $21,000.00. 

SUBWAYS  FOR  ELECTRICAL  CABLES 

When  the  present  administration  came  into  office,  the  lawsuits  of  The 
City  of  New  York  against  the  Consolidated  Telegraph  and  Electrical  Sub- 
way Company  and  the  Empire  City  Subway  Company  (Limited)  had  been 
on  the  court  calendar  for  a  number  of  years,  and  a  trial  of  the  cause  against 
the  former  company  before  three  referees  appointed  by  the  Supreme  Court 
had  been  in  progress  for  a  little  more  than  one  year. 

These  suits  were  instituted  because  of  reports  made  to  the  then  mayor 
by  the  commissioners  of  accounts  in  1903  and  1904,  after  an  examination  of 
the  accounts  and  records  of  the  said  subway  companies,  which  tended  to 
show  that  in  building  and  operating  the  subways  to  accommodate  all  the 
electrical  wires  and  cables  used  in  the  city  for  telegraph,  telephone,  elec- 
tric light,  heat  and  power  purposes  and  which  were  so  built  and  operated 
under  contracts  made  with  The  City  of  New  York,  the  said  companies  had 
violated  their  contracts  and  had  acted  in  fraud  of  the  rights  of  the  city,  to 
its  very  substantial  financial  detriment. 

The  Consolidated  Company  took  strong  ground  against  this  report  upon 
which  the  suit  was  based,  and  persuaded  the  Law  Department  to  join  in  the 
expense  of  employing  a  reputable  firm  of  public  accountants  to  make  an  ex- 
haustive examination  of  its  affairs,  and  a  report  thereon,  which  it  contended 
would  simplify  the  hearings  before  the  referees,  and  at  the  same  time  would 
refute  some  if  not  all  the  charges  of  unfairness  in  its  dealings,  made  by  the 
said  commissioners. 

From  the  evidence  adduced  from  the  public  accountant's  report,  it  is  the 
belief  of  counsel  employed  in  the  case  by  the  city,  that  not  only  were  the 
contentions  of  the  commissioners  of  accounts  fully  sustained,  but  that  the 
fraudulent  acts  of  the  companies,  particularly  in  the  early  years  of  their 
existence,  were  even  more  extended  than  had  been  known. 

In  the  spring  of  1910,  the  Mayor  appointed  a  special  counsel  to  take 
charge  of  these  suits,  assisted  by  a  member  of  the  staff  of  this  commission. 

Special  examinations  of  accounts  and  records  of  companies  subsidiary 
to,  or  otherwise  connected  with  the  subway  companies  had  to  be  made,  and 
the  hearings  continued  through  1910,  1911  and  up  to  the  fall  of  1912,  when 

28 


the  testimony,  exhibits,  briefs  and  arguments  all  being  before  the  referees, 
a  speedy  decision  and  report  from  them  was  looked  for. 

Then  one  of  the  referees  died  and  it  was  announced  that  the  cause 
would  have  to  be  retried,  and  preparation  had  to  be  made  to  so  proceed. 

A  new  referee  was  appointed  and  hearings  were  had  to  acquaint  him 
with  the  case,  and  to  resubmit  and  explain  all  the  testimony,  exhibits  and 
other  papers  that  had  been  prepared. 

Then  another  referee  was  appointed  to  the  bench  of  the  supreme  court, 
and  when  his  successor  shall  have  been  appointed  and  the  referees  have  re- 
turned from  their  summer  vacation,  it  is  expected  there  will  be  a  re-hearing 
of  the  case,  preparation  for  which  on  the  part  of  the  counsel  for  the  city 
is  now  under  way. 

UNOFFICIAL  REPRESENTATION 

No.  1635,  dated  September  28,  1911,  reported  an  investigation  of  the 
activities  of  certain  habitues  of  the  city  hall  and  other  public  buildings  rel- 
ative to  soliciting  payments  for  alleged  influence  with  city  officials  in  secur- 
ing privileges,  positions,  etc.  Several  cases  were  found  where  money  had 
been  paid  to  secure  such  action.  One  offender  who  assumed  to  sell  an 
appointment  of  city  marshal  was  convicted  and  sentenced  as  a  result  of  the 
investigation. 

BOROUGH  ADMINISTRATION: 

MANHATTAN,  BUREAU  OF  BUILDINGS 

No.  1503,  dated  November  3,  1910,  was  a  report  on  the  alleged  payment 
of  money  and  tickets  to  an  inspector.  His  connection  in  the  case  appeared 
to  be  so  questionable  as  to  warrant  immediate  dismissal,  and  was  recom- 
mended to  the  district  attorney  for  his  action. 

No.  1534,  dated  April  3,  1911,  related  to  alleged  payments  to  inspectors 
by  contractors.  Evidence  was  obtained  indicating  the  prevalence  of  the 
practice,  and  a  closer  supervision  of  the  work  of  inspectors  was  recom- 
mended. 

No.  1790,  dated  April  4,  1913,  reported  a  clearly  established  case  of  an 
attempt  to  bribe  a  plumbing  inspector.  The  evidence  against  the  offending 
contractor  was  submitted  to  the  district  attorney  for  his  action. 

No.  1810,  dated  May  2,  1913,  presented  a  report  of  a  general  examina- 
tion of  the  methods  of  the  bureau  as  a  permanent  historical  record  of  con- 
ditions. There  was  included  a  detailed  commentary  on  the  delinquency  of 
the  inspection  force. 

No.  1811,  dated  May  13,  1913,  reported  the  results  of  exhaustive  in- 
spections of  undesirable  conditions  prevailing  in  places  of  amusement.  A 
copy  of  the  report  was  sent  to  each  borough  president  and  to  the  fire  com- 

29 


missioner,  and  it  was  recommended  that  the  inspection  service  as  to  amuse- 
ment places  in  Manhattan  be  reorganized. 

MANHATTAN,  BUREAU  OF  INCUMBRANCES 

"No.  1553,  dated  March  7,  1910,  was  a  report  on  a  complaint  of  alleged 
street  incumbrances. 

BROOKLYN,  BUREAU  OF  INCUMBRANCES 

No.  1543,  dated  February  16,  1910,  reported  a  salaried  inspector  who 
was  maintaining  an  active  law  practice.  As  a  result  he  was  dismissed  from 
the  bureau. 


No.  1701,  dated  September  5,  1912,  was  a  report  on  an  employe  found 
working  under  an  assumed  name. 

THE  BRONX 
:  -vy' 
No!  1678r  dated  June  5,  1912,  was  a  report  of  the  amount  expended  by 

the  city  in  connection  with  proposed  construction  over  the  Bronx  River  at 
222nd  Street,  the  project  having  been  abandoned. 

QUEENS,  OFFICE  OF  BOROUGH  PRESIDENT 

Nos.  1466  and  1469,  dated  May  18,  and  June  6,  1910,  respectively,  re- 
ported the  raising  of  amounts  on  vouchers  for  postage  stamps  in  the  office 
of  the  private  secretary  to  the  president.     As  a  result,  John  M.  Cragen 
was  indicted  by  the  grand  jury. 
!'iOi:-;      J"«    • 

QUEENS,  BUREAU  OF  PUBLIC  BUILDINGS  AND  OFFICES 

'No.  1468,  dated  May  27,  1910,  reported  an  apparent  manipulation  by 
under-sheriff  John  M.  Phillips  of  charges  for  work  performed,  in  order  to 
secure  work  for  a  plumber  and  retain  the  bulk  of  overcharges.  Recom- 
mendation was  made  for  the  immediate  transmittal  of  the  entire  case  to 
the.  grand  jury. 

* 
X'.ii, 

QUEENS,  BUREAU  OF  HIGHWAYS 

No.  1472,  dated  June  13,  1910,  disclosed  in  relation  to  certain  expendi- 
tures for  work  on  culverts  and  bridges,  that  the  work  done  was  valueless 
and  partly  performed  by  "city  employes;  that  fraudulent  open  orders  based 
on  'forged  bids  were  issued  to  dummies  of  under-sheriff  John  M.  Phillips ; 
and  that  payment  for  the  work  (about  $4,000.00)  was  diverted  by  false 
addresses  and  forged  endorsements,  to  John  M.  Phillips.  It  was  recom- 
mended rihat  the  facts  and  evidence  be  forwarded  to  the  district  attorney 
for  his  immediate  action  before  the  grand  jury. 

30 


No.  1492,  dated  October  18,  1910,  reported  the  use  of  public  funds  for 
political  purposes  made  by  means  of  payments  for  laborers,  horses  and  carts 
when  not  actually  employed.  This  evidence  was  also  forwarded  to  the 
district  attorney  for  presentation  to  the  grand  jury. 

**•• 
QUEENS,  TOPOGRAPHICAL  BUREAU 

No.  1483,  dated  August  1,  1910,  was  a  report  on  the  methods  in  vogue. 
It  was  found  that  for  the  previous  five  years  the  bureau  had  been  admin- 
istered in  the  interests  of  John  J.  McLaughlin,  consulting  engineer,  and  that 
the  city's  expenditure  for  that  period  had  resulted  only  in  inadequate  maps. 
It  was  recommended  that  the  facts  be  transmitted  to  the  district  attorney 
for  such  action  as  might  be  possible. 

QUEENS,  BUREAU  OF  SEWERS 

Nos.  1456,  1458,  1459  and  1464,  dated  April  28,  May  4,  May  6  and 
May  18,  1910,  were  reports  on  clearly  established  misappropriation  of  funds 
by  employes  of  the  bureau,  also  the  extortion  of  campaign  funds  from  the 
employes  in  general.  All  of  the  facts  and  evidence  obtained  were  referred 
to  the  district  attorney  for  his  immediate  action. 


No.  1786,  dated  February  28,  1913,  was  an  exhaustive  report  of  the 
work  of  our  efficiency  staff  during  the  year  1912  in  its  co-operation  with 
the  borough  president  to  bring  about  the  highest  degree  of  efficiency  in  the 
administration  of  work  performance  in  the  borough.  The  existing  con- 
ditions with  respect  to  organization  and  personnel,  functions,  forms,  proced- 
ure and  physical, accomplishment  was  determined.  This  information  formed 
the  basis  for  studies  which  resulted  in  the  adoption  of  a  plan  of  functional 
reorganization  as  a  model  to  control  the  work.  The  plan  contemplates  a 
logical  grouping  of  functions  and  the  establishment  of  definite  responsibility 
and  authority  under  three  general  divisions,  viz :  General  administration, 
Engineering  and  Maintenance. 

Its  application  to  existing  force  and  work  was  undertaken  by  selecting 
the  maintenance  forces  for  first  attention,  which  involved  the  detailed  plann 
ning  of  a  comprehensive  cost  system;  the  concentration  of  effort  and  assump*. 
tion  of  authority  over  forces  in  the  Fourth  Ward,  to  facilitate  the  experi- 
mental application  of  the  plan ;  the  preparation  of  a  large  amount  of  statis- 
tical data  necessary  for  the  exercise  of  judgment  and  control  of  work  assign- 
ment; and  the  establishment  of  control  over  material,  supplies  and  equip-i 
ment.  The  results  so  far  are  very  encouraging  and  extension  of  the  plan 
will  be  made  as  rapidly  as  our  force  and  the  circumstances  of  the  work  will 
permit* 

31 


RICHMOND,  BOROUGH  PRESIDENT 

No.  1656,  dated  January  27,  1912,  reported  an  examination  of  a  com- 
plaint alleging  the  repair  of  private  cars  in  a  city  garage. 

No.  1677,  dated  June  3,  1912,  reported  an  examination  of  a  complaint 
of  the  manner  in  which  public  improvements  had  been  initiated. 

COUNTY  OFFICERS : 

DISTRICT  ATTORNEY,  NEW  YORK  COUNTY 

No.  1709,  dated  October  23,  1912,  was  a  report  relative  to  the  use  of 
police  officers  in  the  business  of  the  district  attorney. 

COUNTY  CLERK,  NEW  YORK  COUNTY 

No.  1659,  dated  February  13,  1912,  was  an  accounting  report  of  this 
office.  It  was  found  that  the  receipt  of  fees  was  not  properly  safeguarded 
and  that  there  was  much  to  criticize  in  the  accounting  system  in  use.  An 
improved  system  was  devised  to  meet  the  conditions  found. 

.COUNTY  CLERK,  KINGS  COUNTY 

No.  1672,  dated  May  22,  1912,  reported  on  an  examination  of  the  ac- 
counts and  methods  of  the  office.  It  was  found  that  a  complete  and  satis- 
factory audit  could  not  be  made  owing  to  the  defective  accounting  methods 
in  use.  The  expense  of  maintaining  the  office  as  a  salaried  office  was  found 
to  be  much  greater  than  when  it  was  supported  by  its  fees.  Fourteen  rec- 
ommendations were  made  leading  to  an  improved  accounting  system. 

COUNTY  CLERK,  QUEENS  COUNTY 

No.  1596,  dated  July  31,  1911,  was  an  accounting  report  for  the  year 
1910.  It  was  found  that  interest  on  bank  deposits  of  mortgage  tax  receipts 
to  the  amount  of  $87.76  had  been  diverted  to  the  personal  account  of  the 
county  clerk;  that  a  shortage  of  $4,000.00  in  the  accounts  of  a  former 
county  clerk  had  never  been  collected;  that  the  bond  given  the  city  by  the 
county  clerk  was  inadequate,  its  amount  being  $5,000.00,  whereas  the  collec- 
tions of  the  office  approximate  $200,000.00  per  annum ;  that  numerous  cler- 
ical errors  existed  throughout  the  accounts,  largely  attributable  to  careless- 
ness ;  that  mortgage  tax  money  was  deposited  in  bank  at  infrequent  intervals, 
presenting  unnecessary  opportunities  for  irregularities;  that  the  county 
clerk  had  been  derelict  in  his  duty,  and  that  the  annual  net  income  of  the 
county  clerk  approximated  $35,000.00.  Recommendations  were  made  to 
correct  all  defective  conditions  noted,  including  legislative  action  with  a 
view  to  changing  the  office  from  a  fee  office  to  a  salaried  office.  Such  legis- 
lation was  subsequently  enacted,  and  report  No.  1765,  dated  January  23, 

32 


1913,  submitted  forms  devised  by  us  for  the  installation  of  a  new  system  of 
accounts  to  meet  the  requirements  of  the  change  to  a  salaried  office. 


No.  1574,  dated  May  22,  1911,  was  an  accounting  report  for  the  years 
1906,  1907,  1908  and  1909,  inclusive.  The  findings  were  embodied  in  four- 
teen counts  relating  to  the  methods  of  accounting,  etc.,  in  use.  Seventeen 
recommendations  were  submitted  covering  changes  in  records  and  proced- 
ure necessary  for  a  proper  system  of  accounting.  Nos.  1628  and  1799. 
dated  November  16,  1911,  and  April  17,  1913,  respectively,  continued  the 
audit  of  the  accounts  in  their  improved  condition  for  the  years  1910  and 

1911. 

.}\ 

REGISTER,  KINGS  COUNTY 

No.  1662,  dated  March  8,  1912,  was  an  accounting  report  for  the  years 
1909  and  1910.  It  was  found  that  a  very  poor  accounting  system  was  in 
use,  which  included  erroneous  pay-roll  distributions;  that  the  law  was  vio- 
lated by  the  employment  of  temporary  clerks  and  in  retaining  certain  rev- 
enues; that  the  expenditures  of  the  office  exceeded  its  revenue;  that  exces- 
sive rates  were  paid  to  copyists;  that  necessary  bonds  were  not  filed,  and 
that  numerous  clerical  errors  existed.  Eleven  recommendations  were  sub- 
mitted covering  the  changes  necessary  to  proper  accounting  methods,  etc. 

SHERIFF,  NEW  YORK  COUNTY  a 

Nos.  1706  and  1736,  dated  October  10  and  December  16,  1912,  respec- 
tively, reported  the  disclosure  of  shortages  in  the  accounts  of  the  assistant 
entry  clerk  amounting  to  $440.00  in  a  little  over  nine  months,  the  pecula- 
tions extending  through  587  cases.  Our  report  resulted  in  the  immediate 
dismissal  of  the  clerk,  the  recovery  of  the  money  from  his  bondsman,  and 
the  submission  of  the  case  to  the  grand  jury  for  its  consideration. 

No.  1513,  dated  January  25,  1911,  reported  the  employment  at  Ludlow 
Street  jail  of  twenty-four  employes  to  care  for  an  average  of  eleven 
prisoners.  A  specified  reduction  of  the  force  was  recommended,  which 
would  save  approximately  $11,000.00  yearly  in  the  salaries  paid  by  the  city. 

No.  1802,  dated  April  28,  1913,  reported  the  results  of  an  examination 
of  the  accounts  and  methods  of  the  sheriff's  office.  Our  findings  disclosed 
very  crude  methods  of  accounting;  erroneous  methods  in  the  retention  of 
poundage  fees;  erroneous  practice  in  the  collection  of  interest  on  amounts 
of  judgments;  no  control  over  the  use  of  tickets  for  transportation  of  pris- 
oners and  guards;  valueless  affidavits  accompanying  remittances  to  the 
city  chamberlain ;  exorbitant  daily  cost  of  supervision  and  maintenance  of 
prisoners,  the  force  of  officers  and  employes  being  often  in  excess  of  the 
number  of  prisoners ;  the  maintenance  of  federal  prisoners  at  an  annual  loss 

33 


to  the  city  of  over  $3,000.00 ;  vacations  allowed  in  violation  of  charter  pro- 
visions ;  also  that  the  cost  to  the  city  of  collections  as  compared  with  fees 
received  was  exorbitant  and  excessive;  and  that  the  compensation  of  the 
sheriff  is  excessive  for  such  an  official  position.  Our  recommendations  in- 
cluded a  revision  of  the  accounting  methods  and  embraced  the  submission  of 
appropriate  forms  and  directions  for  their  use ;  the  suggestion  of  corrective 
methods  for  application  to  other  defective  conditions  noted;  that  the  county 
jail  be  abolished  and  the  property  turned  over  to  the  sinking  fund  commis- 
sion for  sale  or  other  city  use,  and  that  arrangements  be  made  with  the  de- 
partment of  correction  to  care  for  the  sheriff's  prisoners;  and  that,  in  the 
event  of  the  continuance  of  the  jail,  the  force  of  officers  and  employes  be 
reduced. 

To  accomplish  such  a  volume  of  work  with  the  present  limited  force 
has  been  no  mean  task.  ,  Two  elements  have  contributed  largely  to  the  suc- 
cess of  our  undertakings;  first,  the  support  given  by  Mayor  Gaynor  to  all 
departments  who  were  endeavoring  to  make  the  government  of  our  city 
better  and  more  efficient;  and  second,  the  fact  that  when  this  constructive 
spirit  was  understood  and  appreciated  by  a  working  force  such  as  ours,  com- 
posed of  employes  already  experienced  in  municipal  work  and  directed  by 
men  of  experience  in  municipal  affairs,  no  time  was  lost  in  producing  results. 
During  the  three  and  one-half  years  ended  June  30,  1913,  the  staff  of  this 
commission  has  worked  34,257  hours  overtime  for  which  they  received  no 
pay.  This  overtime  more  than  offsets  the  total  vacation  time  for  the  same 
period.  During  the  period  2,234  witness  have  been  examined  under  oath 
and  their  testimony  transcribed,  covering  23,853  typewritten  pages. 

Respectfully  submitted, 

JEREMIAH  T.  MAHONEY, 
HARRY  M.  RICE, 

Commissioners  of  Accounts. 


34 


INDEX  BY  SUBJECTS. 

A 

Accounting  Methods  devised  and  changes  suggested : 

Chamberlain,  Office  of  City,   .  5 

Charities,  Department  of  Public, 6,  7,  8 

County   Clerk,    Kings   County, .32 

County  Clerk,  New  York  County     .  32 

Correction,  Department  of,        .  -       8 

Courts        .      .      .      .      . 9,  10,  11 

Docks  and  Ferries,  Department  of, 12,  13 

Fire    Department 15,  16 

Health,   Department  of, 16,  17 

Licenses,  Bureau  of, 18 

Parks,  Department  of,  .      .      .      .      .      . 19,20 

Police    Department 20,  21 

Register,  Kings  County 33 

Register,  New  York  County 33 

Sheriff,  New  York  County •      -      •      .      .    33,  34 

Street  Cleaning,  Department  of, 22,  23 

Water  Registrar,   Brooklyn      .      .      .      .   •  .      •      •      •      •      .      .     24 
Water  Supply,  Gas  and  Electricity,  Department  of     ...    23,  24 

Weights  and  Measures,  Bureau  of, .25 

Advertising  mediums  employed  by  Surrogates 10 

Advertising  on  billboards 3 

Amusement  places,  Undesirable  conditions   in. 29 

Aqueduct  Commission,  Reconciliation  of  Accounts 2 

Armory  Board,  Irregular  methods  of  Secretary 4 

Army  and  Navy  Union,  Careless  methods  of, .25 

Arrests  and  Indictments  Resulting  from  Reports : 

Aldermen   for   extortion 4 

Auctioneers  for  mock  sales 25 

Borough  President,  Queens,  Private  Secretary  for  defalcations,     30 

Children's  Bureau,  clerk  for  defalcation .       6 

Condemnation  Commissioner,  for  bribery,  etc .17 

Dockmasters  for  defalcations 12 

Individual  for  fraudulent  bankrupt  sales 26 

Individuals  selling  alleged  influence 29 

Plumbers,  Members  of  Examining  Board  of, 22 

Public  school  janitor  and  helper,  for  theft 13 

Water  Register,  Queens,  clerk  for  defalcations 24 

Auction  Sales,  Law  violated  at, 25 

Authority  misused  by  Commissioner  of  Parks .19 

Audits : 

Chamberlain,  Office  of  City, 5 

Children's  Bureau 6 

Coroner  8 


Courts >     •      •      .      .      .      •     8,  10,  11 

Docks  and  Ferries,  Department  of,     .      . 12 

Fire   Department 15 

Licenses,  Bureau  of,     .............     18 

Penalties,  Bureau  for  recovery  of,     .      .      .      .      -.  .      .17 

Police     Department        .      .      .      .      .      .      .      .      .....    20,  21 

Register,  New  York  County    . .      .  •    .     33 

Surrogates,  New  York  County .      .      .     10 

Taxes,  Bureau  for  Arrears  of  Personal,     ......;     18 

Taxes,   Receiver  of .15 

Water  Register,  The  Bronx     .      .      .      ...      ;      .      .  .23 

Water  Register,  Manhattan     .      .      .      .' .23 

Water  Register,  Richmond      . 24 

Water  Registrar,   Brooklyn      . 24 

Automobiles,   Accounting  control   of:      .      .      .      ....      .      .      .     25 

Cost  of  operation     .      .      .      .      .    ' 25,  26 

Investment   in .,.-.'.      .      .      .      .      .  •    .      .      .26 

Repairs  of  private  cars  in  city  garage     .      .      .     ....      .     32 

Use  and  abuse  of ;      .   ' .17 

B 

Bakeries,  Unsanitary  and  menace  to  health 17 

Bakers  to  obtain  certificates 17 

Bankrupt  Sales,  fraudulent, 26 

Baptist  Home  Society,  Proposed  sale  of  land  to, 27 

Bar  Association,  Cases  referred  to,     .      .      .      .      •      •      •      .     9,  10,  21 

Bellevue  Hospital,  Cost  of,   * 4 

Bidding,  Manipulation  at  departmental  auctions, 16 

Bids,   Illegal  opening  of, 5 

Billboard  Advertising      . .    . 3 

Boilers,  Inadequate  inspection  of 20 

Bondsmen,    Professional 9 

Botanical    Garden    Corporation 19 

Bronx  River  at  222nd  Street,  Cost  of  viaduct 30 

Brooklyn   Borough,   Reports   concerning,      .  30 

Buildings,  Bureau  of,  Misconduct  of  Inspectors, 29 

Historical  Record  of  conditions      ....     29 

Burial    permits 6 

C 

Cemetery  plot,  title  revived 6 

Chemicals  stored  without  license      .      .      .      .      . 15 

Children's    Bureau,    Reports   concerning 6 

City  Chamberlain,  Accounts  audited 5 

City  Marshals,  Collection  withheld  by 18 

Complaints  against, 19 

Illegally  conducting  offices  of 19 

Misconduct  by, 19 

Terms  of,         18 


Overcharge  of  fees  by, 18 

Coal  accounting   system   proposed 6 

Combustibles,  Bureau  of,  General  conditions, .15 

Complaints  from  citizens      ..;*... 1 

Complaints   investigated : 

Armory  Board 4 

Auction   Sales                        .     • 25 

Buildings,  Bureau  of, 29 

Correction,   Department  of, 8 

Education,    Department   of, 13 

Fire    Department 15 

Flower    Hospital 26 

Incumbrances,    Bureau    of, 30 

Licenses,   Bureau   of, 18 

Licenses,  Payments  for  obtaining, 4 

Market  Stands,  Allotment  of, 14 

Marshals,  City, 18,  19 

Parks,  Department  of 19 

Police     Department 20,  21,  22 

Race    discrimination       .      . 18 

Richmond,  Borough  President, 32 

Street   Cleaning,    Department   of 23 

Surrogates'     Courts 10 

Tenement  House   Department 24 

Water  Supply,  Board  of, 23 

Water  Supply,  Gas  and  Electricity,  Dept.  of,     . 23 

Condemned    forage    used 16 

Condemned  material,  Auction  of, 16 

Condemnation  Commission,  Findings  relative  to, 17 

Condemnation  proceedings,  Payment  of  experts 17 

Consolidated  Telegraph  and  Electrical  Subway  Company     ...  28 

Contracts,    Irregular    procedure 5 

Conveyances  of  land  to  institutions 28 

County  Jail,  Recommended  abolishment  of 34 

Court  funds  merged  with  private  accounts 9 

Court  funds,  shortages  in 9-10-11 

Cragen,  John  M.,  indicted 30 

D 

Deaths,  Advance  information  of 6 

Deaths   reported   to   coroner 8 

Defalcations    by    city    employes 6-7-12 

Departmental    Sales 16 

Dependent  Adults,  Bureau  of 7 

Devlin,   Michael   E.,   Indictment  of 17 

Disciplinary   Training   School   for    Boys,    Brooklyn 26 

Conditions  surrounding  institution 26 

Proposed  purchase  of  land  for  use  of 27 


Dismissal  of  Employes  on  Findings : 

Bridges,  Department  of 5 

Charities,   Department   of   Public      ..'..,....  6 
Docks  and  Ferries,  Department  of     .      .      .      ...      .      .      .12 

Fire    Department      . .      .      .      .      .      .      .      .  15 

Incumbrances,  Bureau  of   .      ...      ....      .      .      .      .      .  30 

Marshal,  City       .      .      .      .      .     •   .  .      .      .      .      .      .      .      .'.,'.  18 

Parks,  Department  of     ............          .19 

Police  Department   .      .      . :      ....  20 

Plumbers,  Examining  Board  of     .      ....      .      .-     .      ...      .  22 

Water  Registrar,   Brooklyn 24 

District  Attorney :  Cases  referred  to 

Auction   Sales      .      .      .      .      . 25 

Bondsmen,   Professional 9 

Condemnation    Commissioner        .      .      .      .      ..     .      ...      .  17 

Dockmasters'   defalcations        .      .      .      .      .      .      /     .      .      .      .  12 

Funds,  misuse  of  public 31 

Inspectors,  Building  and  Plumbing 29 

Police  Legislation,  Collections  to  influence 21 

Under-sheriff,  Borough  of  Queens 30 

Dockmasters,  Misappropriation  by      .      .      . 12 

Dismissal  and  indictment  of  six 12 

Force  reorganized 12 

Domestic  Relations,   Bureau  of 7 

Driver  and  vehicle  identification .  3 

Drug  Laboratory,  Examination  of 6 

E 

Education,  Board  of,  Public  statement  by  member  of     ....  13 
"    Indiscreet  influence  used  by  member  of     .      .13 

Efficiency,  Progress  report  on 31 

Eggs,  Traffic  in  "Rots  and  Spots" 16 

Elections,  Board  of • 13 

Failure  to   provide  ballots 14 

General  conduct  of 13 

Unfavorable  lease  by 13 

Electrical   Cables,   Subways  for 28 

Empire  City  Subway  Company .      .  28 

Employes  (City)  : 

Defalcations  by 6-7-12 

Devoting  time  to  private  business 12-15-30 

Dismissal  of  (see  dismissal) 

Indictment  of  (see  Arrests  and  Indictments) 

Indiscreet  activity  of .14 

In  grasp  of  loan  agencies     ...          14 

Irregularity  of 6-16-23-29 

Working  under  assumed  names 30 

Working  under  names  of  deceased  men 12 


Evergreen  Cemetery,  Burial  plot  in    ,,,,,,,,.,  6 

Expert  services,  payments  for,  in  condemnation  proceedings     .      .  17 
F 

Federal  prisoners  maintained  at   loss :      .  33 

Fire  appliances,  lack  of  standard 15 

Fire  Department  Relief  Fund 15 

Fire    insurance   companies    delinquent 15 

Fireworks  contract 4 

Fish  market  stands,  Method  of  Allotment     . 14 

Flower  Hospital,  Negligence  and  Malpractice  in 26 

Food  Inspection,  Examination  of  Bureau  of 16 

Forage  for  Fire  Department,  condemned 16 

G 

G.  A.  R.  Veterans,  Relief  of 7 

Garage,    Central,   recommended 25 

Garages  violating  law 15 

H 

Hack  stands,  Abolishment  of  private 3 

Hamilton  Park,  Proposed  sale  of  portion  of 27 

Highways,  Bureau  of,  Queens,  Acts  criticized  in 30-31 

Horses  and  carts,  Non-employment  of 31 

Horses,  Purchase  by  Board  of  Water  Supply 23 

Hospital,  Flower,  Negligence  and  Malpractice 26 

Hospital,  Harlem,  Award  of  contract  for 5 

Payment  for  operation  in 5 

Hospital,  Sea  View,  Construction  of 5 

Hospitals,  Private,  Expense  for  care  in 7 

I 

Improvements,  Public,  How  instituted  in  Richmond 32 

Incumbrances,  Bureau  of,  Reports  concerning 23-30 

"                    "          "     Shortage  in  receipts 23 

Indictments  (See  Arrests) 

Influence  alleged  with   officials 29 

Insurance  funds,  Fire  Department 15 

Interest  on  bank  balances  recovered 11 

J 

Janitor,  School,  Unfit  for  duty 13 

Judgment  executions  against  city  employes 14 

K 

Kings  County,  County  Clerk 32 

Register        33 

L 

Land  Sales,  Inquiry  concerning  value  of  lots 26 

Lease  of  building  by  Board  of  Elections 13 

"    Department  of  Finance 14 

Lease  of  land  to  institutions 27 


Legislation,  Attempt  to  influence .     .21 

Authorizing  sale  of  property ' .      .      .     27 

"  Recommended        14-16 

"  Resulting  from  reports -7-15-30 

Library,  Municipal  Reference 26 

Licenses,  Bureau  of,  Accounting  report        .  •»•'    .      .      .      .      .     18 

"  "         "     Irregularities   in      .      .      .         •  .      .-    v -•'••.      .     18 

Licenses   for   newsstands      .      .      .      ........      .      .     "4 

Licenses  for  poultry  slaughter  house      .      .   .  ...  '.-•'.      .     •'.-  '  .      .  '  17 

Licenses,  Character  of  various  locations  .  .  r;%  '•  -.••  .  :  .'  •  r;:.  •»• .  14 
Licenses  issued  in  face  of  violations  .  .  -  .  •,.->«'  .  s  •-.  ;  .  * ."  15 
Licenses,  Unlawful  use  of  plumbers  .--.  .  ..>•...:  t .  r  .  .  :  '...  27 

Life  insurance  fund,  Fire  Department .      .      .     15 

Loan  Agencies,  Pernicious  operations  of „....'•.•.     14 

Ludlow  Street  Jail,  Excessive  number  of  employes     .    • 33 

M 

Manhattan,  Borough  of,  Reports  concerning     ......      29-30 

Marshals    (See   City   Marshals)      .      ...      .   -.-rj.. ,. •..-: , . . <•  •  .\  •  '*-.-'  :.-  : 

Material,  Lack  of  accounting  control      .    -.-   -...u'V'   .Vi  •~"1-.    '••-'  :••     19 
Meats,  Sale  of  unfit..,     ...      .      .      ..--....     ..  /.,  -n.    ^..t  ..-    16 

Tubercular   infected        .      .      .      .     \      .     -,      .      ....  .  ,-  .      .      16 

Meter  Bills,  Penalties  imposed  for  non-payment,-  .„?.  ,  .-.,-.-•'.  •„  23 
Milk,  Irregular  standards  of  measure  .  ...^  ..  .>  ':.  ....  i  -  .  *  25 

Misappropriation  .of  funds »..-..      .•      24-31 

Motion  pictures ...-.-..        3 

Municipal  Ferries,  Accounting   report .,..-.      12 

Bureau   reorganized    .    .  .      .      .      ....      .      .      12 

Employes  dismissed .12 

Excess  crews  maintained      .      ..-..:..     .      .      .      12 
Fares  not  accounted  for  .      .t     .,...,      .      .     12 

Losses  through  operation 12 

Plant  investment ,   ...      12 

Superintendent  dismissed 12 

Municipal  ownership  (see  Municipal  Ferries)     ....:.. 

Municipal  Reference  Library .     26 

McArthur,  John  J.,  Arrest  and  conviction  of 6 

McLaughlin,  John  J.,  Misuse  of  Office .      .     31 

N 

Negroes,  Discrimination  against 18 

New  York  Botanical  Garden,  General  Report  on     .      .      .      .      .      .19 

New  York  County,  County   Clerk 32 

District  Attorney      .........     32 

Register .  '  .     33 

Sheriff .!.     .      .      .     33 

Newsstand  licenses 4 

Nugent,   Removal  of  Water  Register 24 


o 

Ordinances  Resulting  from  Reports: 

Billboard  Advertising   (Proposed) 4 

Motion  Picture  Theatres ,;....  3 

Taxicab  Regulation .      .  '  .      .      .  3 

Overtime  in  office  of  Commissioners  of  Accounts     .      .'     .      .      .      .  34 
P 

Parks.  Inferior  paints  alleged     .      .      .      . 19 

Landscape  architect  dismissed 19 

Misuse  of  authority  by  commissioner 19 

Misuse  of  equipment  in  Queens 19 

Penalties,  Bureau  for  the  recovery  of 17 

Pensions  in  Fire  Department 15 

in. Police  Department 20 

Universal  for  all  departments •'••:"  .      .  27 

Permits  for  burials 6 

Phillips,  John   M.,   Questionable   conduct   of 30 

Plumbers,  Examining  Board  removed  from  office 22 

Illegal  operations  of           27 

Examination  of  applicants  for  license 22 

Police,  Alleged  graft  in  connection  with  pool  room  license     .      .      .20 

Contingent   fund,    Audit   of      ..........  20 

Criminal  assault  by  patrolmen      .      .      .      ...      .      .      .20 

Departmental    accounts   examined 21 

Identification  Cards,  Audit  of  fees  for .21 

Irregularities  of  members  of  force 22 

Legislation,  collections  to  influence 21 

License   Bureau,   Examination   of 21 

Office  of  property  clerk  examined 20 

Pension  Fund,  Examination  of 20 

Property  sold  and  destroyed 20 

Shields  issued  to  watchmen,  etc 21 

Use  of,  by  District  Attorney 32 

Poor.   Free  care  of  indigent 28 

Poultry  slaughter  house  license 17 

Prisoners,  Favoritism  in  transfer  of 8 

Identification  of 8 

Federal,  maintained  at  loss 33 

Private  Hospitals,  Care  of  patients  in 7 

Private  stand  privileges  for  taxicabs 3 

Probation  Officers,  Rules  for  and  duties  of 9 

Property,  Destroyed  in  Police  Department 20 

Inadequate  rental   for 14 

Public  Buildings  and  Offices,  Brooklyn 30 

Queens 30 

Q 

Queens  Borough,   Reports  relating  to 30-31 


